2000 (10) TMI 541

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..... ant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility to deduction from the assessable value of the goods manufactured by the appellant of various discounts. We shall discuss each of these discounts. 2. (a) Annual incentive at 7% for suiting and 4% for shirting and dress material. This i .....

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..... val of the goods, though it is quantified later. Hence, the discount in the present case is also entitled to deduction. (b) "No goods return" discount of 0.5% is given to a dealer who does not return any of the goods supplied to him for any reason. This discount has also been disallowed on the ground that it is discretionary, and it is in the nature of an incentive. Any trade discount which .....

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..... of removal of the goods. The discount was provisionally allowed in 1989 on the price list filed by the appellant and therefore, could not be said not to have been known when the provisional assessment was finalised later. The reason for denial of this discount, this is not valid, and it is allowed. (e) The last is the discount of. 5% allowed to dealers who deal exclusively for the goods manu .....

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