https://www.taxtmi.com/caselaws?id=167603 The court ruled on the assessment of Central Excise Duty, allowing certain expenses like distribution charges and advertisement costs while disallowing rebates for freight charges and special packing. Collectors of Central Excise were instructed to verify and potentially revise percentages annually. Discounts of 16.43% for canvas shoes and 15.93% for leather shoes on wholesale prices were permitted, factoring in various expenses. The judgment aimed to ensure a fair assessment of Central Excise Duty considering post-manufacture expenses and determining assessable value accurately. en-us Wed, 16 Oct 1957 00:00:00 +0530 Fri, 26 Dec 2014 11:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167603 The court ruled on the assessment of Central Excise Duty, allowing certain expenses like distribution charges and advertisement costs while disallowing rebates for freight charges and special packing. Collectors of Central Excise were instructed to verify and potentially revise percentages annually. Discounts of 16.43% for canvas shoes and 15.93% for leather shoes on wholesale prices were permitted, factoring in various expenses. The judgment aimed to ensure a fair assessment of Central Excise Duty considering post-manufacture expenses and determining assessable value accurately. Case-Laws Central Excise Wed, 16 Oct 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167603