2002 (4) TMI 88

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....sideration in this writ petition is as to whether excise duty is payable in relation to the plastic items manufactured by the petitioner as mentioned in column 11 of the proforma under Section 4 of the Central Excises and Salt Act, 1944. 2.The petitioner initially used to pay excise duty on the price of the manufactured goods inclusive of all post-manufacturing price. The petitioner contends th....

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....d thereby it was asked to show cause as to why deduction claimed by it should not be disallowed and the price shown in column No. 3 should not be approved as assessable value. 4.However by letter dated 14-2-1979 the Deputy Collector asked the petitioner to clear the goods on payment of duty on the price indicated in column No. 3 as provisional assessment could not be given. The petitioner was a....

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.... that for purposes of determining the "value", broadly speaking both the old S. 4(a) and the new S. 4(1)(a) speak of the price for sake in the course of wholesale trade of an article for delivery at the time and place of removal, namely, the factory gate. Where the price contemplated under the old S. 4(a) or under the new S. 4(1)(a) is not ascertainable, the price is determined under the old Secti....

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....ely after-sales service and marketing and selling organisation expenses including advertisement expenses cannot be deducted. It will be noted that advertisement expenses, marketing and selling organisation expenses and after-sales service promote the marketability of the article and enter into its value in the trade. Where the sale in the course of wholesale trade is effected by the assessee throu....