https://www.taxtmi.com/caselaws?id=43034 The court dismissed the company's petition seeking deductions for post-manufacturing expenses, including special packing expenses, carriage forward charges, selling agency commission, interest on credit to customers, and aging expenses. The court ruled that special packing expenses were not eligible for deduction, as they were deemed a normal practice. Carriage forward charges were also denied as transportation costs were included in the sale price. The claim for selling agency commission deduction was conceded, while interest on credit to customers and aging expenses deductions were rejected. The court upheld the previous order, finding no merit in the company's contentions. en-us Thu, 11 Jul 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43034 The court dismissed the company's petition seeking deductions for post-manufacturing expenses, including special packing expenses, carriage forward charges, selling agency commission, interest on credit to customers, and aging expenses. The court ruled that special packing expenses were not eligible for deduction, as they were deemed a normal practice. Carriage forward charges were also denied as transportation costs were included in the sale price. The claim for selling agency commission deduction was conceded, while interest on credit to customers and aging expenses deductions were rejected. The court upheld the previous order, finding no merit in the company's contentions. Case-Laws Central Excise Thu, 11 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43034