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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Valuation - discount given to buyers - The first condition to ...


Excise Case: Quantity Discount Denied as Condition to Pass Discount to Buyers Not Met.

February 22, 2017

Case Laws     Central Excise     AT

Valuation - discount given to buyers - The first condition to avail the quantity discount that it is known prior to the clearance is fulfilled, the second condition that the same is passed on to the buyers is not fulfilled in the instant case - discount not allowed - AT

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