https://www.taxtmi.com/caselaws?id=115141 Standing Order No. 11/99 allowed a 10% discount from the PLATT price for imports from the manufacturer, and that entitlement could not be displaced where Standing Order No. 9/2000 amended only the separate discount under para VI for reprocessed granules. Because the appellant had already accepted the initial enhanced value, the later attempt to raise the assessable value further on the ground that the manufacturer discount was unavailable had no basis in the standing orders. The further enhancement was therefore unsustainable, and the manufacturer-based 10% discount remained operative. en-us Wed, 28 Jul 2004 00:00:00 +0530 Thu, 24 May 2012 11:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115141 Standing Order No. 11/99 allowed a 10% discount from the PLATT price for imports from the manufacturer, and that entitlement could not be displaced where Standing Order No. 9/2000 amended only the separate discount under para VI for reprocessed granules. Because the appellant had already accepted the initial enhanced value, the later attempt to raise the assessable value further on the ground that the manufacturer discount was unavailable had no basis in the standing orders. The further enhancement was therefore unsustainable, and the manufacturer-based 10% discount remained operative. Case-Laws Customs Wed, 28 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115141