Cash Discounts in Central Excise: Recovery Doesn't Affect Initial Valuation, Supported by Case Law.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - Cash discounts - scope of ambit - there will be no need to add back the discounts to the assessable value, even if the same are subsequently recovered - AT....