https://www.taxtmi.com/caselaws?id=100622 Trade discount admissible on branded chewing tobacco sold to wholesale dealers was extended to free-of-charge clearances made for market-seeding, because the Tribunal treated the existence of a wholesale price as the basis for excise valuation under section 4 of the Central Excise Act. It also applied the principle that a trade discount governing sales through related persons could cover free sample or free distribution clearances of the same goods. On that basis, the cited precedent was found fully applicable and the impugned order was set aside. en-us Thu, 16 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100622 Trade discount admissible on branded chewing tobacco sold to wholesale dealers was extended to free-of-charge clearances made for market-seeding, because the Tribunal treated the existence of a wholesale price as the basis for excise valuation under section 4 of the Central Excise Act. It also applied the principle that a trade discount governing sales through related persons could cover free sample or free distribution clearances of the same goods. On that basis, the cited precedent was found fully applicable and the impugned order was set aside. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100622