Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1995 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (2) TMI 166 - AT - Central ExciseExtract: .......plastic mug shaker and spoon along with packets of Mango Complan and Glucon-D is only a gift and not trade discount and as such cost of the gift articles cannot be deducted in determining the assessable value of the goods manufactured and cleared by the appellants. In the result, we uphold the impugned order and accordingly the appeal is dismissed.
|