https://www.taxtmi.com/caselaws?id=43593 Trade discount is deductible from assessable value if its scheme and rate are known at or before removal, even where the exact amount is worked out later; the bonus to dealers claim therefore required fresh examination. Freight, octroi and transit insurance were admissible post-manufacturing deductions, and their claims could not be rejected merely because the accounts or receipts were composite or because separate worksheets were absent; the authority had to determine the deductible portion on available material. Deduction for secondary or outer packing was denied because the packing was ordinary and integral to sale and transport, not special packing undertaken for the buyer or the goods' peculiar nature. en-us Thu, 10 Jun 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43593 Trade discount is deductible from assessable value if its scheme and rate are known at or before removal, even where the exact amount is worked out later; the bonus to dealers claim therefore required fresh examination. Freight, octroi and transit insurance were admissible post-manufacturing deductions, and their claims could not be rejected merely because the accounts or receipts were composite or because separate worksheets were absent; the authority had to determine the deductible portion on available material. Deduction for secondary or outer packing was denied because the packing was ordinary and integral to sale and transport, not special packing undertaken for the buyer or the goods' peculiar nature. Case-Laws Central Excise Thu, 10 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43593