2003 (8) TMI 549 - AT - Central Excise

Summary

The case involved M/s. Dabur India Ltd. and the computation of quantity discount for certain food items. The dispute was about how the quantity discount should be calculated. The appellate tribunal ruled that the method of computation is not relevant for assessing the value of goods. The duty demand of about Rs. 47,000 was set aside, and the appeal was allowed.