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    <title>2010 (6) TMI 695 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal as it found that the free bicycles supplied for promotional purposes were subject to excise duty. The Tribunal held that promotional schemes enhancing marketability do not qualify for trade discount exemptions, affirming the imposition of excise duty on the free bicycles supplied by the manufacturers.</description>
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    <pubDate>Wed, 30 Jun 2010 00:00:00 +0530</pubDate>
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      <title>2010 (6) TMI 695 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=155357</link>
      <description>The appeal was dismissed by the Tribunal as it found that the free bicycles supplied for promotional purposes were subject to excise duty. The Tribunal held that promotional schemes enhancing marketability do not qualify for trade discount exemptions, affirming the imposition of excise duty on the free bicycles supplied by the manufacturers.</description>
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