1997 (9) TMI 210

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..... hat, President]. - Appellant, engaged in the manufacture of soap filed Price List Nos. 2, 3, 4 and 5, all of 1987 claiming various deductions. The Assistant Collector disallowed deduction of interest on receivables and annual trade discount. The Collector (Appeals) confirmed the disallowance of the annual trade discount, set aside disallowance of deduction of interest on receivables and remanded .....

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