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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (9) TMI AT This

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1996 (9) TMI 421 - AT - Central Excise

  1. 2023 (1) TMI 590 - AT
  2. 2008 (12) TMI 547 - AT
  3. 2003 (1) TMI 180 - AT
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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