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Central Excise - Highlights / Catch Notes

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Deduction of Trade discount from Assessable value - commission ...


Commission Paid to Agents as 'Trade Discount' Not Deductible from Assessable Value in Central Excise Context.

October 19, 2016

Case Laws     Central Excise     AT

Deduction of Trade discount from Assessable value - commission (claimed as ‘trade discount') paid to agents/dealers for arranged sales to third parties will not be eligible for deduction. - AT

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