https://www.taxtmi.com/caselaws?id=2626 Differential duty on clearances of Rin sold with a Vim bar was found unsustainable because the assessee had declared the revised assessable value under Rule 173C and no extra consideration flowed back. The demand was based on the earlier higher price being treated as the normal price, but the record showed that duty had to be computed only on the consideration ordinarily received at arm's length. The promotional free supply was treated as an admissible trade discount. The demand was also held to be time-barred beyond the normal period, and the appeal was dismissed. en-us Fri, 28 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2626 Differential duty on clearances of Rin sold with a Vim bar was found unsustainable because the assessee had declared the revised assessable value under Rule 173C and no extra consideration flowed back. The demand was based on the earlier higher price being treated as the normal price, but the record showed that duty had to be computed only on the consideration ordinarily received at arm's length. The promotional free supply was treated as an admissible trade discount. The demand was also held to be time-barred beyond the normal period, and the appeal was dismissed. Case-Laws Central Excise Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2626