2000 (5) TMI 637

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....pondent. [Order per : Gowri Shankar, Member (T)]. - The appellant filed price list for some of the products manufactured by it in which deduction on account of quantity discount, limited to products purchased in quantity in question within a specific period was claimed and allowed in determining the assessable value. The department later found that the appellant had extended this quantity disco....

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....ntity required for availing of the discount, the assessment at the value that would apply if that quantity had been purchased is in order. There is however a passage in a part of the judgment which emphasises that the demand for duty made from M/s. Standard Electric Appliances would be sustainable in those cases where the price calculated by it from the buyers was at the rate applicable ordinarily....

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....le value could not be appealed in those cases where the quantity discount would not be available because of the minimum quantity not having been purchased. That the goods were sold to such buyers by extending the quantity discount is clear from notice and finding of the Asst. Collector. The order of the Collector introduces a new element, and in effect a new ground for denying the appellant's clai....