https://www.taxtmi.com/caselaws?id=352160 Under the post-01.07.2000 transaction value regime, freight incurred for transportation of goods after clearance from the factory gate does not form part of assessable value under central excise law, and the demand on that component was unsustainable. Cash discount is deductible only where documents show that it was actually passed on and not realised; because that factual verification was incomplete, the matter on cash discount was remanded to the Original Authority for fresh examination and findings on admissibility. The result was partial relief on freight and remand on the discount claim. en-us Thu, 07 Sep 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352160 Under the post-01.07.2000 transaction value regime, freight incurred for transportation of goods after clearance from the factory gate does not form part of assessable value under central excise law, and the demand on that component was unsustainable. Cash discount is deductible only where documents show that it was actually passed on and not realised; because that factual verification was incomplete, the matter on cash discount was remanded to the Original Authority for fresh examination and findings on admissibility. The result was partial relief on freight and remand on the discount claim. Case-Laws Central Excise Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352160