https://www.taxtmi.com/caselaws?id=49943 In finalising a provisional assessment, deduction from assessable value for freight charges was refused because freight had been shown separately and the factual basis for the claim was not established. The rejection of that deduction was upheld. Claims for interest and bank charges on bill discounting, and for expenditure on secondary packing, required reconsideration on merits. The secondary packing claim could not be rejected merely because it was raised later, especially in provisional assessment finalisation under Rule 9B(5). Those claims were remanded for de novo decision. The assessee succeeded only to the extent of obtaining fresh consideration of the latter deductions. en-us Tue, 22 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49943 In finalising a provisional assessment, deduction from assessable value for freight charges was refused because freight had been shown separately and the factual basis for the claim was not established. The rejection of that deduction was upheld. Claims for interest and bank charges on bill discounting, and for expenditure on secondary packing, required reconsideration on merits. The secondary packing claim could not be rejected merely because it was raised later, especially in provisional assessment finalisation under Rule 9B(5). Those claims were remanded for de novo decision. The assessee succeeded only to the extent of obtaining fresh consideration of the latter deductions. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49943