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2018 (6) TMI 1207 - AT - Central ExciseValuation - inclusion of quantity discount given to the customers subsequent to the clearance of goods in assessable value - Held that:- Identical issue decided in the case of M/S. BIOCHEM PHARMACEUTICAL INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2016 (3) TMI 664 - CESTAT MUMBAI]. where it was held that the actual amount that the buyer is liable to pay at the time of sale or at any other time shall be the transaction value, and excluding the discount value is the correct transaction value and duty cannot be charged on the discount amount which is neither paid nor payable in the case of sale of the goods. The quantity discount was rightly claimed by the assessee-Appellants as the same was claimed at the time of sale of the goods - appeal allowed - decided in favor of appellant.
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