https://www.taxtmi.com/caselaws?id=48905 Rule 5 valuation requires the money value of additional consideration flowing back from wholesale dealers to be added to the declared price before determining assessable value. Dealer margins must be analysed by component: freight and CFC costs are excluded, while only actual advertisement, sales-promotion and interest-related expenses identified as includible are added to the price; the entire margin is not includible. Disallowed PME cannot be deducted from the ex-factory price and must be restored to that price base, rather than separately added to assessable value. These principles support valuation based on specifically identified adjustments, not duplication or wholesale inclusion of dealer margins. en-us Wed, 28 Nov 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48905 Rule 5 valuation requires the money value of additional consideration flowing back from wholesale dealers to be added to the declared price before determining assessable value. Dealer margins must be analysed by component: freight and CFC costs are excluded, while only actual advertisement, sales-promotion and interest-related expenses identified as includible are added to the price; the entire margin is not includible. Disallowed PME cannot be deducted from the ex-factory price and must be restored to that price base, rather than separately added to assessable value. These principles support valuation based on specifically identified adjustments, not duplication or wholesale inclusion of dealer margins. Case-Laws Central Excise Wed, 28 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48905