https://www.taxtmi.com/caselaws?id=41074 Under the unamended Section 4 of the Central Excises and Salt Act, 1944, assessable value was confined to the wholesale cash price at the time of removal, subject to permissible deductions. Transportation, special packing, loading and unloading charges collected through separate bills after manufacture were treated as post-manufacturing expenses, not part of the manufacturing process or manufacturing profit. On that reasoning, such charges were excludible from the assessable value for excise duty, and a show cause notice seeking duty on those amounts could not be sustained. en-us Thu, 11 Dec 1980 00:00:00 +0530 Thu, 20 May 2010 17:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41074 Under the unamended Section 4 of the Central Excises and Salt Act, 1944, assessable value was confined to the wholesale cash price at the time of removal, subject to permissible deductions. Transportation, special packing, loading and unloading charges collected through separate bills after manufacture were treated as post-manufacturing expenses, not part of the manufacturing process or manufacturing profit. On that reasoning, such charges were excludible from the assessable value for excise duty, and a show cause notice seeking duty on those amounts could not be sustained. Case-Laws Central Excise Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41074