https://www.taxtmi.com/caselaws?id=344530 Goods retained within the factory as control samples were not treated as removals attracting excise duty, so duty demand on those samples was unsustainable. Quantity discounts disclosed to the Department and advertised to dealers, though shown as free offers on stock transfers to depots, were held deductible from assessable value because discounts known at or before clearance form part of the commercial arrangement. Clearances to institutional buyers at reduced prices were sent back only for limited re-quantification under the valuation rules, without a final merits determination on that aspect. en-us Tue, 31 Jan 2017 00:00:00 +0530 Tue, 20 Jun 2017 08:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344530 Goods retained within the factory as control samples were not treated as removals attracting excise duty, so duty demand on those samples was unsustainable. Quantity discounts disclosed to the Department and advertised to dealers, though shown as free offers on stock transfers to depots, were held deductible from assessable value because discounts known at or before clearance form part of the commercial arrangement. Clearances to institutional buyers at reduced prices were sent back only for limited re-quantification under the valuation rules, without a final merits determination on that aspect. Case-Laws Central Excise Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344530