Assessable value - deduction towards cash discount on excise ...
Excise Duty Calculation: Cash Discounts Excluded from Assessable Value, Even if Later Recovered via Debit Notes.
April 14, 2017
Case Laws Central Excise AT
Assessable value - deduction towards cash discount on excise duty payable realized back through debit notes - There will be no need to add back the discounts to the assessable value, even if the same are subsequently recovered. - AT
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