https://www.taxtmi.com/caselaws?id=108516 After substitution of Section 4, excisable goods sold to an unrelated bulk buyer for sole consideration must be assessed on the transaction value actually paid or payable on each removal, and a higher price charged to other buyers cannot displace that statutory basis. The refusal of provisional assessment on the assumption that the normal price was already known was therefore not justified. Incidental waste and scrap arising from broken bottles, emptied tins, cartons, plastic carboys and similar discarded packing material were treated as non-manufactured remnants and not dutiable on the facts stated, so denial of provisional assessment for those items had no legal basis. en-us Fri, 06 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108516 After substitution of Section 4, excisable goods sold to an unrelated bulk buyer for sole consideration must be assessed on the transaction value actually paid or payable on each removal, and a higher price charged to other buyers cannot displace that statutory basis. The refusal of provisional assessment on the assumption that the normal price was already known was therefore not justified. Incidental waste and scrap arising from broken bottles, emptied tins, cartons, plastic carboys and similar discarded packing material were treated as non-manufactured remnants and not dutiable on the facts stated, so denial of provisional assessment for those items had no legal basis. Case-Laws Central Excise Fri, 06 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108516