https://www.taxtmi.com/caselaws?id=43085 Excise valuation turns on whether freight, trade discounts, and post-manufacturing expenses are ascertainable before removal of goods or otherwise proved on record. Freight and transportation charges were treated as deductible where the protest claim was substantively supported despite missing endorsements on some gate-passes. Bonus to dealers and commission to agents were regarded as deductible contractual or trade-based abatements, subject to verification of quantification. Secondary packing failed for lack of proof, while interest on security deposits and on dealers' deposits against direct despatches was treated as non-deductible. Interest and bank charges on drafts were allowed as post-clearing or credit-sale expenditure, subject to verification. en-us Fri, 19 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43085 Excise valuation turns on whether freight, trade discounts, and post-manufacturing expenses are ascertainable before removal of goods or otherwise proved on record. Freight and transportation charges were treated as deductible where the protest claim was substantively supported despite missing endorsements on some gate-passes. Bonus to dealers and commission to agents were regarded as deductible contractual or trade-based abatements, subject to verification of quantification. Secondary packing failed for lack of proof, while interest on security deposits and on dealers' deposits against direct despatches was treated as non-deductible. Interest and bank charges on drafts were allowed as post-clearing or credit-sale expenditure, subject to verification. Case-Laws Central Excise Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43085