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1996 (9) TMI 421 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi ruled that the cost of a plastic mug given as a free gift by a manufacturer of Cadbury's Bournvita cannot be deducted as a trade discount from the assessable value. The decision was based on a previous ruling in Glaxo (I) Ltd. v. Collector of Central Excise, Kanpur. The appeal was dismissed.
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