https://www.taxtmi.com/caselaws?id=52376 Amounts recovered for defective chairs were treated as freight for return of damaged goods under a replacement policy, with no evidence of extra consideration over invoice price, so they were excluded from assessable value. The 1% additional trade discount was not deductible because it was subject to post-sale adjustment and partial return, so valuation relief was denied. For Notification No. 5/98, production from other factories was not required to be aggregated where the condition referred only to products manufactured in the same factory, so exemption could not be denied on that basis. Chairs destroyed in destructive testing were not liable to central excise duty, and freight arranged by the manufacturer in ex-factory sales was not includible in assessable value; both demands were set aside. en-us Thu, 18 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52376 Amounts recovered for defective chairs were treated as freight for return of damaged goods under a replacement policy, with no evidence of extra consideration over invoice price, so they were excluded from assessable value. The 1% additional trade discount was not deductible because it was subject to post-sale adjustment and partial return, so valuation relief was denied. For Notification No. 5/98, production from other factories was not required to be aggregated where the condition referred only to products manufactured in the same factory, so exemption could not be denied on that basis. Chairs destroyed in destructive testing were not liable to central excise duty, and freight arranged by the manufacturer in ex-factory sales was not includible in assessable value; both demands were set aside. Case-Laws Central Excise Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52376