1998 (11) TMI 295 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order allowing deductions for additional trade discount and secondary packing charges from the assessable value of paints and varnishes. The Tribunal held that the deduction of trade discount depends on actual amounts granted by the principal to its dealers. Secondary packing charges are deductible if not used in wholesale trade at the factory gate. The Department failed to prove the packing charges were not secondary packing. The appeal was rejected.