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Central Excise - Highlights / Catch Notes

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Valuation - Benefit of abatement - Provisional assessment - cash ...


Central Excise Valuation: Abatement for Cash Discounts Valid Even If Not Passed to Buyer.

April 2, 2016

Case Laws     Central Excise     AT

Valuation - Benefit of abatement - Provisional assessment - cash discount - there is no question of rejecting the benefit of abatement of such discount on the ground that the same is not actually passed on to the buyer. - AT

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