https://www.taxtmi.com/caselaws?id=346938 For job-worked goods cleared at the factory gate, outward freight incurred after clearance is not part of assessable value, so post-clearance transportation charges are excluded. A hundi discount arising from a financing arrangement between the buyer and its banker, where the job worker is not privy to the arrangement and receives only the discounted sale price, is also not an additional consideration. On those principles, the valuation additions were rejected, the impugned orders were set aside, and the appeals succeeded with consequential relief. en-us Fri, 04 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346938 For job-worked goods cleared at the factory gate, outward freight incurred after clearance is not part of assessable value, so post-clearance transportation charges are excluded. A hundi discount arising from a financing arrangement between the buyer and its banker, where the job worker is not privy to the arrangement and receives only the discounted sale price, is also not an additional consideration. On those principles, the valuation additions were rejected, the impugned orders were set aside, and the appeals succeeded with consequential relief. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346938