https://www.taxtmi.com/caselaws?id=87929 Declared trade discount remained deductible in full for central excise valuation where the bulk of sales were made at the factory gate to wholesale dealers at approved prices. The Tribunal treated direct buyers, including Government Departments, as a separate class and held that the fact that only part of the discount was passed on directly to such buyers, with the balance routed through wholesale dealers, did not justify ignoring the declared discount. As the relevant facts were materially similar to the earlier set of findings relied on by the Collector, differential duty could not be demanded on a value different from the approved factory price. en-us Thu, 01 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87929 Declared trade discount remained deductible in full for central excise valuation where the bulk of sales were made at the factory gate to wholesale dealers at approved prices. The Tribunal treated direct buyers, including Government Departments, as a separate class and held that the fact that only part of the discount was passed on directly to such buyers, with the balance routed through wholesale dealers, did not justify ignoring the declared discount. As the relevant facts were materially similar to the earlier set of findings relied on by the Collector, differential duty could not be demanded on a value different from the approved factory price. Case-Laws Central Excise Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87929