https://www.taxtmi.com/caselaws?id=86845 Commission paid to a selling agent was not deductible from the assessable value for central excise valuation where the written arrangement showed 10% to 15% payable on routed sales and the transaction prices were catalogue prices less commission. Independent sales fetched higher prices because no such commission applied, supporting the finding that the amounts were commission rather than genuine trade discount. On that factual basis, the commission could not be excluded from assessable value, and the duty demand was sustained, including for the period governed by Rule 173C(11) of the Central Excise Rules, 1944. en-us Thu, 19 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86845 Commission paid to a selling agent was not deductible from the assessable value for central excise valuation where the written arrangement showed 10% to 15% payable on routed sales and the transaction prices were catalogue prices less commission. Independent sales fetched higher prices because no such commission applied, supporting the finding that the amounts were commission rather than genuine trade discount. On that factual basis, the commission could not be excluded from assessable value, and the duty demand was sustained, including for the period governed by Rule 173C(11) of the Central Excise Rules, 1944. Case-Laws Central Excise Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86845