https://www.taxtmi.com/caselaws?id=90811 Additional trade discount is deductible from assessable value only to the extent it is actually established by invoices, records, or other supporting material, and the Department must be able to verify the claim. The deduction was upheld only within that proven limit. Secondary packing charges are not part of assessable value where the packing is not required to place the goods in the stream of wholesale trade at the factory gate; on the facts, the Department failed to show that the packing was necessary for wholesale trade, so the charges were deductible. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 11 Oct 2011 17:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90811 Additional trade discount is deductible from assessable value only to the extent it is actually established by invoices, records, or other supporting material, and the Department must be able to verify the claim. The deduction was upheld only within that proven limit. Secondary packing charges are not part of assessable value where the packing is not required to place the goods in the stream of wholesale trade at the factory gate; on the facts, the Department failed to show that the packing was necessary for wholesale trade, so the charges were deductible. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90811