https://www.taxtmi.com/circulars?id=442 The circular clarifies that transaction value is determined for each removal, with "greatest aggregate quantity" referring to the largest quantity of identical goods sold on a particular day. Deductions from transaction value are limited to amounts actually paid or payable by the assessee; transportation costs owned by the manufacturer may be deducted if separately shown and supported by costing, return-trip charges are not deductible unless recovered, and transit insurance may be included in transport cost. Packing, buyer-borne advertisement or dealer-incurred after-sales charges that are incurred on behalf of the manufacturer are added to assessable value. Captive consumption, job-work, related-party sales, samples and removals with CENVAT consequences are addressed by specific Rules as set out. en-us Mon, 01 Jul 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=442 The circular clarifies that transaction value is determined for each removal, with "greatest aggregate quantity" referring to the largest quantity of identical goods sold on a particular day. Deductions from transaction value are limited to amounts actually paid or payable by the assessee; transportation costs owned by the manufacturer may be deducted if separately shown and supported by costing, return-trip charges are not deductible unless recovered, and transit insurance may be included in transport cost. Packing, buyer-borne advertisement or dealer-incurred after-sales charges that are incurred on behalf of the manufacturer are added to assessable value. Captive consumption, job-work, related-party sales, samples and removals with CENVAT consequences are addressed by specific Rules as set out. Circulars Central Excise Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=442