https://www.taxtmi.com/caselaws?id=198660 The Appellate Tribunal CESTAT BANGALORE dismissed Revenue's appeal against the inclusion of trade discounts in the assessable value of welding electrodes. The Tribunal found that the discounts were normal trade discounts, not solely for advertisement charges, as the distributor was not obligated to advertise the products. Emphasizing the importance of distinguishing between different types of discounts, the Tribunal upheld the decision, highlighting the need for clear communication and documentation to prevent disputes over customs duty valuation. en-us Mon, 24 Apr 2017 00:00:00 +0530 Wed, 07 Feb 2018 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198660 The Appellate Tribunal CESTAT BANGALORE dismissed Revenue's appeal against the inclusion of trade discounts in the assessable value of welding electrodes. The Tribunal found that the discounts were normal trade discounts, not solely for advertisement charges, as the distributor was not obligated to advertise the products. Emphasizing the importance of distinguishing between different types of discounts, the Tribunal upheld the decision, highlighting the need for clear communication and documentation to prevent disputes over customs duty valuation. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198660