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2017 (5) TMI 1462 - AT - Central ExciseValuation - it appeared to the Department that they had collected 5% of the list price over and above the value declared in the Central Excise invoice. It was alleged that the said difference thereof relating to 5% of commercial invoice was required to be allowed in the transaction value for payment in terms of section 4(3)(d) of the CEA - Held that: - the very same issue has been decided by this Tribunal in their own case [2008 (2) TMI 105 - CESTAT, CHENNAI], where it was held that discount given was a purely commercial one and admissible for deduction from the list price in determining the assessable value - appeal dismissed - decided against Revenue.
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