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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

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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