https://www.taxtmi.com/caselaws?id=153659 The Tribunal allowed manufacturers of pressure cookers and pressure pans to avail quantity discounts offered to customers. The decision overturned the Commissioner (Appeals)'s ruling, emphasizing that free items given with purchases should not affect assessable value. Relying on legal precedents, the Tribunal found the assessable value already covered the pressure pans' value. Consequently, the assessees were deemed eligible for the discount, leading to the restoration of the adjudication order in their favor. This resolution settled the dispute on the entitlement of manufacturers to quantity discounts for pressure cookers and pressure pans. en-us Thu, 30 Jul 2009 00:00:00 +0530 Fri, 26 Jul 2013 14:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153659 The Tribunal allowed manufacturers of pressure cookers and pressure pans to avail quantity discounts offered to customers. The decision overturned the Commissioner (Appeals)'s ruling, emphasizing that free items given with purchases should not affect assessable value. Relying on legal precedents, the Tribunal found the assessable value already covered the pressure pans' value. Consequently, the assessees were deemed eligible for the discount, leading to the restoration of the adjudication order in their favor. This resolution settled the dispute on the entitlement of manufacturers to quantity discounts for pressure cookers and pressure pans. Case-Laws Central Excise Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153659