https://www.taxtmi.com/caselaws?id=40652 Notification No. 25/70 was construed as limited to mixed fertilisers made from two or more fertilisers, so a fertiliser produced through chemical transformation did not qualify for exemption. For excise valuation, assessable value was confined to manufacturing cost and manufacturing profit; freight and associated post-manufacturing charges were excluded because they were incurred after removal from the factory. Commission paid to selling agents was not deductible, as it was treated as sales remuneration rather than trade discount or duty payable at removal. The result was that exemption and commission deduction were denied, while freight-related charges were excluded from assessable value. en-us Sat, 24 Sep 1977 00:00:00 +0530 Wed, 12 May 2010 17:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40652 Notification No. 25/70 was construed as limited to mixed fertilisers made from two or more fertilisers, so a fertiliser produced through chemical transformation did not qualify for exemption. For excise valuation, assessable value was confined to manufacturing cost and manufacturing profit; freight and associated post-manufacturing charges were excluded because they were incurred after removal from the factory. Commission paid to selling agents was not deductible, as it was treated as sales remuneration rather than trade discount or duty payable at removal. The result was that exemption and commission deduction were denied, while freight-related charges were excluded from assessable value. Case-Laws Central Excise Sat, 24 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40652