https://www.taxtmi.com/caselaws?id=280229 The Tribunal allowed the appeal, setting aside the duty demand on chassis cleared to body builders. It held that deducting discounts from the Ex-Factory Dealer Net Price for valuation was permissible. The Tribunal found the department's demand calculation erroneous and lacking legal support, as it did not align with Central Excise Valuation Rules. Discounts agreed upon in sales agreements must be allowed, even if not passed on to body builders. The Tribunal emphasized the legal unsustainability of denying discount deductions in valuation, providing consequential relief to the appellant. en-us Thu, 19 Jul 2018 00:00:00 +0530 Fri, 26 Apr 2019 08:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280229 The Tribunal allowed the appeal, setting aside the duty demand on chassis cleared to body builders. It held that deducting discounts from the Ex-Factory Dealer Net Price for valuation was permissible. The Tribunal found the department's demand calculation erroneous and lacking legal support, as it did not align with Central Excise Valuation Rules. Discounts agreed upon in sales agreements must be allowed, even if not passed on to body builders. The Tribunal emphasized the legal unsustainability of denying discount deductions in valuation, providing consequential relief to the appellant. Case-Laws Central Excise Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280229