https://www.taxtmi.com/caselaws?id=99562 Quantity discount was treated as deductible in determining assessable value because binding precedent supported allowance of that adjustment, including in the assessee's own earlier matter. Handling expenses and interest on finished goods in stock were not treated as deductible items where prior decisions had already rejected those claims. The matter was therefore remitted for re-quantification of the assessable value in line with these deductions and disallowances, leaving only the allowable quantity discount to be given effect. en-us Mon, 25 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99562 Quantity discount was treated as deductible in determining assessable value because binding precedent supported allowance of that adjustment, including in the assessee's own earlier matter. Handling expenses and interest on finished goods in stock were not treated as deductible items where prior decisions had already rejected those claims. The matter was therefore remitted for re-quantification of the assessable value in line with these deductions and disallowances, leaving only the allowable quantity discount to be given effect. Case-Laws Central Excise Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99562