1996 (9) TMI 421

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..... the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Cadbury's Bournvita, filed a price list on 19-9-1984 showing the price effective from 8-10-1994 and claiming deduction for the cost of plastic mug to be gifted to the consumer as trade discount. The Assistant Collector initially and the Collector (Appeals) subsequently held that the gift was n .....

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