https://www.taxtmi.com/caselaws?id=325941 Excise valuation permits deduction of embedded freight even if it is not separately shown in invoices, where evidence establishes the transportation element in the pricing structure. Cash discount remains deductible when the invoice reflects a net price basis, and its deduction is not defeated merely because it was not availed in every transaction. Charges for free service and pre-delivery inspection are post-sale expenses and are excludible from assessable value. Provisional assessment must be finalized by recomputing assessable value after all admissible abatements and adjustment of excess duty paid. Tax under section 3(4) of the TNGST Act and established trade discount were also treated as allowable abatements. en-us Thu, 04 Feb 2016 00:00:00 +0530 Mon, 13 Feb 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325941 Excise valuation permits deduction of embedded freight even if it is not separately shown in invoices, where evidence establishes the transportation element in the pricing structure. Cash discount remains deductible when the invoice reflects a net price basis, and its deduction is not defeated merely because it was not availed in every transaction. Charges for free service and pre-delivery inspection are post-sale expenses and are excludible from assessable value. Provisional assessment must be finalized by recomputing assessable value after all admissible abatements and adjustment of excess duty paid. Tax under section 3(4) of the TNGST Act and established trade discount were also treated as allowable abatements. Case-Laws Central Excise Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325941