https://www.taxtmi.com/caselaws?id=47520 For excise valuation under Section 4 of the Central Excise Act, 1944, the cost of sockets fitted to m.s./g.i. pipes before clearance was includible because the pipes were sold with sockets already attached, the sockets were essential for use, and their cost formed part of the normal price at the factory gate. Service charges paid to a selling agent for procuring orders and payments were also includible because they were not trade discounts and did not fall within permissible deductions. On both issues, the assessable value properly included these amounts, and the assessee's challenge failed. en-us Fri, 16 Dec 2005 00:00:00 +0530 Tue, 31 Mar 2015 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47520 For excise valuation under Section 4 of the Central Excise Act, 1944, the cost of sockets fitted to m.s./g.i. pipes before clearance was includible because the pipes were sold with sockets already attached, the sockets were essential for use, and their cost formed part of the normal price at the factory gate. Service charges paid to a selling agent for procuring orders and payments were also includible because they were not trade discounts and did not fall within permissible deductions. On both issues, the assessable value properly included these amounts, and the assessee's challenge failed. Case-Laws Central Excise Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47520