https://www.taxtmi.com/caselaws?id=83916 The Tribunal concluded that the supply of plastic shaker and spoon, along with Mango Complan and Glucon-D packets, constituted gifts and not trade discounts. It clarified that trade discounts, whether in cash or kind, are deductible under Section 4(4)d(ii) for determining assessable value, but gifts for sales promotion do not qualify. The Tribunal emphasized that trade discounts must be based on specific conditions at the time of goods removal and upheld the lower order, ruling against the appellants. en-us Fri, 17 Feb 1995 00:00:00 +0530 Mon, 18 Jul 2011 16:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83916 The Tribunal concluded that the supply of plastic shaker and spoon, along with Mango Complan and Glucon-D packets, constituted gifts and not trade discounts. It clarified that trade discounts, whether in cash or kind, are deductible under Section 4(4)d(ii) for determining assessable value, but gifts for sales promotion do not qualify. The Tribunal emphasized that trade discounts must be based on specific conditions at the time of goods removal and upheld the lower order, ruling against the appellants. Case-Laws Central Excise Fri, 17 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83916