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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - trade discount versus commission for after sale ...


Valuation of Trade Discounts vs. Commissions: After-Sale Service Payments Excluded from Assessable Value Pre and Post-July 1, 2000.

February 2, 2017

Case Laws     Central Excise     AT

Valuation - trade discount versus commission for after sale service - appellant raises invoice on the sales agent indicating trade discount 10% to 20% - any amounts paid for after sale services cannot be included in the assessable value either pre or post 01.07.2000 - AT

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