https://www.taxtmi.com/caselaws?id=89095 The Tribunal allowed the appeal, setting aside the order confirming duty payment based on approved price lists for two factories. It held that the value of the detergent cakes claimed as a free gift should be considered part of the margin for the wholesaler, qualifying as a trade discount. The Tribunal emphasized the importance of correctly declaring prices for excisable goods to ensure the admissibility of trade discounts, referencing various precedents to support its decision. en-us Fri, 26 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 13:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89095 The Tribunal allowed the appeal, setting aside the order confirming duty payment based on approved price lists for two factories. It held that the value of the detergent cakes claimed as a free gift should be considered part of the margin for the wholesaler, qualifying as a trade discount. The Tribunal emphasized the importance of correctly declaring prices for excisable goods to ensure the admissibility of trade discounts, referencing various precedents to support its decision. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89095