"Transaction value" under Section 4 of the Central Excise, Act, 1944 - As made effective from 1-7-2000 - Abatement/deduction of freight from composite prices

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....ct : "Transaction value" under Section 4 of the Central Excise, Act, 1944 - As made effective from 1-7-2000 - Abatement/deduction of freight from composite prices. It has been brought to the notice of the Board that some manufacturers of telephone cables who are clearing goods on the basis of the composite price are taking abatement/deduction of the freight which is included in the composite pric....