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2015 (10) TMI 2802 - SCH - Central ExciseValuation of goods - Section 4 - deduction towards Sales Tax, Cash Discount and Volume Discount on excise duty payable - HELD THAT:- The issue decided in the case of M/S. PUROLATOR INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI – III [2015 (8) TMI 1014 - SUPREME COURT] where it was held that It is clear that “cash discount” has therefore to be taken into account in arriving at “price” even under Section 4 as amended in 2000. Appeal dismissed.
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