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<h1>Manufacturer's Quantity Discounts Upheld by Appellate Tribunal</h1> The Appellate Tribunal CEGAT, Mumbai allowed the manufacturer's appeal, supporting quantity discounts claimed on products sold to depot. The Tribunal ... Valuation The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of medicaments regarding quantity discounts claimed on products cleared to depot for sale, citing a judgment supporting such deductions. The Tribunal set aside the department's demand for duty on the discounted quantity, as the discount was considered valid even though there were no sales from the factory.
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