https://www.taxtmi.com/caselaws?id=252801 Trade discount offered to dealers in the form of free duty-paid bottles was deductible from assessable value because it formed part of the known discount policy and was fixed before sale. Advertisement and publicity linked only to painting brand name and logo on delivery vehicles, with no separate publicity campaign shown, was not includible in assessable value. Vehicle and handling staff costs covering drivers, helpers, vehicle maintenance, and loading and unloading outside the factory were transportation-related expenses and were also not includible. On these valuation components, the demand and penalty did not survive and the lower order was set aside. en-us Fri, 26 Sep 2014 00:00:00 +0530 Fri, 16 Jan 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252801 Trade discount offered to dealers in the form of free duty-paid bottles was deductible from assessable value because it formed part of the known discount policy and was fixed before sale. Advertisement and publicity linked only to painting brand name and logo on delivery vehicles, with no separate publicity campaign shown, was not includible in assessable value. Vehicle and handling staff costs covering drivers, helpers, vehicle maintenance, and loading and unloading outside the factory were transportation-related expenses and were also not includible. On these valuation components, the demand and penalty did not survive and the lower order was set aside. Case-Laws Central Excise Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252801