https://www.taxtmi.com/highlights?id=53014 Valuation - deduction of discounts - though the availability of the discounts was known at the time of clearance of the goods, these were quantified later but are to be deducted from transaction value. Thus, at the time of clearance of goods, since there is no quantification of demand, provisional assessment needs to be resorted to - he rejection of the request for provisional assessment was incorrect and unsustainable in law - AT en-us Fri, 17 Apr 2020 12:21:29 +0530 Fri, 17 Apr 2020 12:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53014 Valuation - deduction of discounts - though the availability of the discounts was known at the time of clearance of the goods, these were quantified later but are to be deducted from transaction value. Thus, at the time of clearance of goods, since there is no quantification of demand, provisional assessment needs to be resorted to - he rejection of the request for provisional assessment was incorrect and unsustainable in law - AT Highlights Central Excise Fri, 17 Apr 2020 12:21:29 +0530 https://www.taxtmi.com/highlights?id=53014