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1992 (11) TMI 178 - CEGAT, NEW DELHIExtract: .......chases of the appellants, we are of the view that normal trade discount at 5 is permissible. 7. In the view, we have taken, we direct the concerned Assistant Collector to re-determine the value by allowing 5 discount as against 9.8 for the purpose of assessment and refund the duty amount accordingly. 8. The appeal is disposed of in the above terms.
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