https://www.taxtmi.com/caselaws?id=49878 A deduction under an incentive scheme may be allowed in finalising a provisional assessment even if it was not disclosed in the original clearance documents, provided the scheme was announced in advance and was known to dealers or customers at the time of removal of the goods. Provisional assessment is not limited to deductions specifically claimed in the return or annexures. If the factual basis of the incentive existed during the relevant period and the buyers were aware of it when the goods were cleared, later quantification or disclosure does not by itself defeat the claim. The deduction was therefore treated as admissible and the disallowance set aside. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:37:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49878 A deduction under an incentive scheme may be allowed in finalising a provisional assessment even if it was not disclosed in the original clearance documents, provided the scheme was announced in advance and was known to dealers or customers at the time of removal of the goods. Provisional assessment is not limited to deductions specifically claimed in the return or annexures. If the factual basis of the incentive existed during the relevant period and the buyers were aware of it when the goods were cleared, later quantification or disclosure does not by itself defeat the claim. The deduction was therefore treated as admissible and the disallowance set aside. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49878