https://www.taxtmi.com/caselaws?id=288246 The Tribunal confirmed the lower authorities' findings and dismissed the appeal. It held that the goods did not qualify for the concessional rate under Notification No. 40/78, the duty determination date is the Bill of Entry date, and a special discount cannot be deducted from the assessable value. The additional ground on Countervailing Duty was not considered, emphasizing that new arguments at the appellate stage without prior raising are impermissible. en-us Wed, 30 Aug 1989 00:00:00 +0530 Thu, 28 May 2020 10:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288246 The Tribunal confirmed the lower authorities' findings and dismissed the appeal. It held that the goods did not qualify for the concessional rate under Notification No. 40/78, the duty determination date is the Bill of Entry date, and a special discount cannot be deducted from the assessable value. The additional ground on Countervailing Duty was not considered, emphasizing that new arguments at the appellate stage without prior raising are impermissible. Case-Laws Customs Wed, 30 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288246