https://www.taxtmi.com/caselaws?id=40505 Where the wholesale cash price could not be ascertained from contract sales, valuation was required to proceed under section 4(b) of the Central Excises and Salt Act, 1944, and the highest-price-in-a-quarter method was rejected. Forwarding, delivery and similar charges separately realised over and above the contracted price were not includible in the assessable value because they were identifiable from the sale price. Packing charges were includible only to the extent they related to packing incidental or ancillary to manufacture; special packing charges separately recovered were excluded. The record required factual examination on the packing component attributable to local dealer sales before the demands could be modified. en-us Fri, 28 Jul 1978 00:00:00 +0530 Mon, 10 May 2010 10:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40505 Where the wholesale cash price could not be ascertained from contract sales, valuation was required to proceed under section 4(b) of the Central Excises and Salt Act, 1944, and the highest-price-in-a-quarter method was rejected. Forwarding, delivery and similar charges separately realised over and above the contracted price were not includible in the assessable value because they were identifiable from the sale price. Packing charges were includible only to the extent they related to packing incidental or ancillary to manufacture; special packing charges separately recovered were excluded. The record required factual examination on the packing component attributable to local dealer sales before the demands could be modified. Case-Laws Central Excise Fri, 28 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40505