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of <h1>Pharma distributor's discount claim denied on promotional expenses inclusion in assessable value.</h1> <h3>BOMBAY PHARMA PRODUCTS Versus COLLECTOR OF CENTRAL EXCISE, INDORE</h3> BOMBAY PHARMA PRODUCTS Versus COLLECTOR OF CENTRAL EXCISE, INDORE - 1999 (106) E.L.T. 135 (Tribunal) The appeal by M/s. Bombay Pharma Products against the Collector (Appeals), Central Excise order disallowing 25% discount to dealers was rejected. The discount was considered as covering expenses for sale promotion and advertisement, not admissible for deduction from the assessable value. The Supreme Court decision in Bombay Tyre International Ltd. supported including such expenses in the assessable value. The appeal was rejected as no material countered the findings of the Assistant Collector and Collector (Appeals).
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