https://www.taxtmi.com/caselaws?id=43597 The Court held in favor of the petitioners, stating that the cost of transport, including the return of empty and unutilized full bottles, should be deducted from the value of the goods for excise duty purposes. Additionally, the Court ruled that the cost of durable and returnable packing, such as crates, should be deducted from the wholesale price. Regarding trade discounts, deductions were allowed for known discounts at or before the removal of goods, but denied for discounts not proven to be known by customers at the time of removal. The case was remanded for reassessment by the Assistant Collector within specified timelines. en-us Thu, 18 Mar 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43597 The Court held in favor of the petitioners, stating that the cost of transport, including the return of empty and unutilized full bottles, should be deducted from the value of the goods for excise duty purposes. Additionally, the Court ruled that the cost of durable and returnable packing, such as crates, should be deducted from the wholesale price. Regarding trade discounts, deductions were allowed for known discounts at or before the removal of goods, but denied for discounts not proven to be known by customers at the time of removal. The case was remanded for reassessment by the Assistant Collector within specified timelines. Case-Laws Central Excise Thu, 18 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43597