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1998 (6) TMI 203 - AT - Central ExciseExtract: ....... as the manufacturer is concerned, the value of the gift article would the margin or part of the margin of the wholesaler. This is precisely what is meant by trade discount. In our view, the same is admissible following the principle laid down in Bombay Latex and Dispersions Pvt. Ltd. 8. emsp The impugned order is set aside and appeals are allowed.
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