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    <title>1996 (9) TMI 421 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi held that the cost of a plastic mug provided as a free gift by a Cadbury&#039;s Bournvita manufacturer cannot be deducted as a trade discount from the assessable value, following precedent from Glaxo (I) Ltd. v. Collector of Central Excise, Kanpur. The appeal was dismissed.</description>
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