https://www.taxtmi.com/caselaws?id=96239 The Tribunal ruled in favor of the appellants, allowing deductions on trade discount, cash discount, and dyeing charges from the assessable value of cotton yarn. The appellants provided evidence of passing on trade and cash discounts to buyers, justifying their entitlement to these deductions. Additionally, the Tribunal recognized that the appellants, as manufacturers of grey yarn, were not responsible for dyeing charges as this process was conducted by independent job workers. The Tribunal overturned the Commissioner (Appeals) decision and granted the appellants deductions on octroi charges, dyeing charges, trade discount, and cash discount. en-us Thu, 12 Jul 2001 00:00:00 +0530 Tue, 20 Dec 2011 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96239 The Tribunal ruled in favor of the appellants, allowing deductions on trade discount, cash discount, and dyeing charges from the assessable value of cotton yarn. The appellants provided evidence of passing on trade and cash discounts to buyers, justifying their entitlement to these deductions. Additionally, the Tribunal recognized that the appellants, as manufacturers of grey yarn, were not responsible for dyeing charges as this process was conducted by independent job workers. The Tribunal overturned the Commissioner (Appeals) decision and granted the appellants deductions on octroi charges, dyeing charges, trade discount, and cash discount. Case-Laws Central Excise Thu, 12 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96239