https://www.taxtmi.com/caselaws?id=331 Differential discounts and different prices may be excluded from assessable value under central excise valuation where the variation is based on genuine commercial considerations, such as buyer category, quantity, market conditions, business promotion and commercial exigencies. The Tribunal noted that a manufacturer may classify buyers on rational commercial grounds and charge different prices within the same broad class, provided the discounts are actually passed on, are not tainted by any flow back, and are reflected in the invoices and transaction records. On that basis, the differential discounts were upheld as permissible for valuation purposes and the demand was not sustained. en-us Tue, 11 Oct 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331 Differential discounts and different prices may be excluded from assessable value under central excise valuation where the variation is based on genuine commercial considerations, such as buyer category, quantity, market conditions, business promotion and commercial exigencies. The Tribunal noted that a manufacturer may classify buyers on rational commercial grounds and charge different prices within the same broad class, provided the discounts are actually passed on, are not tainted by any flow back, and are reflected in the invoices and transaction records. On that basis, the differential discounts were upheld as permissible for valuation purposes and the demand was not sustained. Case-Laws Central Excise Tue, 11 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331