TMI Blog2010 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ld disclose that, the same does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods - The finding in that regard arrived at by both the authorities below is clearly unsustainable and is liable to be set aside and the matter remanded to the adjudicating authority to finalize the assessable value after deducting the said amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal assessment, and in the course had rejected the claim for deduction of the octroi paid by the appellants in the course of transportation of the goods from depot to depot. The ground on which it was rejected was that, such payment of octroi does not relate to the sale of the goods and, therefore, beyond the scope of the deductions in terms of Section 4A(3)(d) of the Central Excise Act, 1944. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. 4. Plain reading of the said definition of the expression transaction value would disclose that, the same does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. In other words, whatever tax or duty is lawfully payable and is paid by the manufacturer would not form part of the transaction value for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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