Valuation - deduction of discounts - though the availability of ...

April 17, 2020

Case Laws Central Excise AT

Valuation - deduction of discounts - though the availability of the discounts was known at the time of clearance of the goods, these were quantified later but are to be deducted from transaction value. Thus, at the time of clearance of goods, since there is no quantification of demand, provisional assessment needs to be resorted to - he rejection of the request for provisional assessment was incorrect and unsustainable in law - AT

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Valuation - deduction of discounts - though the availability of ...

April 17, 2020

Case Laws Central Excise AT

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