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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Valuation - quantum of discount to be reduced - appellants are ...


Appellants Adjust Trade Discount to 29% After 1% Reseller Discount; Demand Confirmed for Normal Limitation Period.

January 19, 2019

Case Laws     Central Excise     AT

Valuation - quantum of discount to be reduced - appellants are remunerating the re-sellers with 1% trade discount included in the 30% trade discount. The effective trade discount is only 29% - Demand confirmed for normal period of limitation.

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