Valuation of goods - appellant had not passed the cash discount ...
Appellant Failed to Pass Cash Discounts to Customers; Discounts Must Be Available to All Buyers for Assessable Value.
January 7, 2016
Case Laws Central Excise AT
Valuation of goods - appellant had not passed the cash discount to their customers - Cash discounts for prompt payment of price of goods on delivery, are admissible in arriving at the assessable value if they are available to all buyers - AT
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