https://www.taxtmi.com/caselaws?id=74373 O.E. tyres cleared under Notification No. 17/74-CE were to be assessed on the actual wholesale cash price charged on the goods, rather than under the general valuation rule in section 4 of the Central Excises and Salt Act, 1944. On that basis, a later reduced sale price could be taken into account for assessment where the clearances were under provisional assessment and finalisation was still pending. The benefit, however, depended on proper co-relation of the goods assessed with the goods subsequently sold, and was to be applied at the stage of finalisation of the provisional assessment. en-us Fri, 27 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74373 O.E. tyres cleared under Notification No. 17/74-CE were to be assessed on the actual wholesale cash price charged on the goods, rather than under the general valuation rule in section 4 of the Central Excises and Salt Act, 1944. On that basis, a later reduced sale price could be taken into account for assessment where the clearances were under provisional assessment and finalisation was still pending. The benefit, however, depended on proper co-relation of the goods assessed with the goods subsequently sold, and was to be applied at the stage of finalisation of the provisional assessment. Case-Laws Central Excise Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74373