https://www.taxtmi.com/caselaws?id=102421 Post-clearance shrinkage in PVC sheeting and films is not allowable as an excise deduction where the goods were cleared in their physical form and the reduction occurred only after clearance. The distinction is that shrinkage occurring before clearance may be relevant on the cited precedent, but post-clearance shrinkage does not alter the dutiable quantity. Nor can such shrinkage be treated as a quantity discount, because that concept applies where a larger quantity is ordered, or as a trade or cash discount. The claimed allowance was therefore not admissible. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 14 Feb 2012 18:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102421 Post-clearance shrinkage in PVC sheeting and films is not allowable as an excise deduction where the goods were cleared in their physical form and the reduction occurred only after clearance. The distinction is that shrinkage occurring before clearance may be relevant on the cited precedent, but post-clearance shrinkage does not alter the dutiable quantity. Nor can such shrinkage be treated as a quantity discount, because that concept applies where a larger quantity is ordered, or as a trade or cash discount. The claimed allowance was therefore not admissible. Case-Laws Central Excise Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102421