https://www.taxtmi.com/caselaws?id=113628 Additional trade discount under a known dealer price scheme was deductible in assessing excisable value, even where the exact amount was computed later through credit notes, provided the deduction was limited to sales of the manufacturer's goods. The cost of secondary packing was also excluded because the goods were not sold in such packing in wholesale trade at the factory gate. A differential duty demand based on the earlier valuation could not stand once the assessable value was revised, though the Department could rework duty and issue a fresh demand in accordance with law. en-us Wed, 08 Nov 1995 00:00:00 +0530 Mon, 07 May 2012 12:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113628 Additional trade discount under a known dealer price scheme was deductible in assessing excisable value, even where the exact amount was computed later through credit notes, provided the deduction was limited to sales of the manufacturer's goods. The cost of secondary packing was also excluded because the goods were not sold in such packing in wholesale trade at the factory gate. A differential duty demand based on the earlier valuation could not stand once the assessable value was revised, though the Department could rework duty and issue a fresh demand in accordance with law. Case-Laws Central Excise Wed, 08 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113628