https://www.taxtmi.com/caselaws?id=165618 For excise valuation under section 4(a), where independent wholesale sales at the factory gate establish an ascertainable wholesale cash price, that price governs valuation, subject to permissible trade discount. The value of a voltage stabilizer fitted by wholesale dealers after clearance was excluded because it had a separate identity, was not manufactured by the assessee, and was not an inseparable part of the refrigerator. Service charges were included in the assessable value because the advertising and warranty materials did not show them to be a distinct post-clearance levy, and they were treated as part of the normal price structure. en-us Sat, 15 Jan 1977 00:00:00 +0530 Mon, 04 Aug 2014 10:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165618 For excise valuation under section 4(a), where independent wholesale sales at the factory gate establish an ascertainable wholesale cash price, that price governs valuation, subject to permissible trade discount. The value of a voltage stabilizer fitted by wholesale dealers after clearance was excluded because it had a separate identity, was not manufactured by the assessee, and was not an inseparable part of the refrigerator. Service charges were included in the assessable value because the advertising and warranty materials did not show them to be a distinct post-clearance levy, and they were treated as part of the normal price structure. Case-Laws Central Excise Sat, 15 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165618