https://www.taxtmi.com/highlights?id=24419 Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time of clearance of the goods from the appellant’s factory or depot as the case may be - “cash discount” has therefore to be taken into account in arriving at “price” even u/s 4 - SC en-us Wed, 26 Aug 2015 13:20:35 +0530 Wed, 26 Aug 2015 13:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24419 Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time of clearance of the goods from the appellant’s factory or depot as the case may be - “cash discount” has therefore to be taken into account in arriving at “price” even u/s 4 - SC Highlights Central Excise Wed, 26 Aug 2015 13:20:35 +0530 https://www.taxtmi.com/highlights?id=24419