Central Excise Valuation: Abatement for Cash Discounts Valid Even If Not Passed to Buyer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - Benefit of abatement - Provisional assessment - cash discount - there is no question of rejecting the benefit of abatement of such discount on the ground that the same is not actually passed on to the buyer. - AT....