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2017 (9) TMI 1177 - AT - Central ExciseValuation - abatement - Discount to wholesalers for damages suffered during transit - department entertained a view that such discount on account of damages to goods cannot be deducted from the assessable value - Held that: - since the discounts have been disclosed in the price list, they are deemed to be known to the trade/wholesale buyer prior to the removal of goods - Merely because the appellants did not produce any written agreement, it cannot be said that the trade discount is not known to the buyer at the time of removal of goods. Such discounts are usually given under mutual understanding between parties - appellants are eligible for deduction of trade discount for damaged goods - appeal allowed - decided in favor of appellant.
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