1999 (7) TMI 610

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.... JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is a manufacturer of pharmaceutical products. It claimed in the price list filed by it, a discount of 15% on sales to chief distributors and 10% on sales to other distributors to be deducted in arriving at the assessable value. The Department was of the view that there was no distinction between the chief distrib....

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....of the total stock had been procured by the chief distributors. He relies upon five decisions of the Tribunal in support. 3. The departmental representative points to the find that there is in effect no difference between the chief distributor and other distributors and seeks to distinguish the decisions cited. 4. On reading the copies of letters of the appellant appointing as chief di....

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....re, it would not show that each of the chief distributors formed a class by themselves. It may perhaps show that one or more of the chief distributors picked up a substantial portion of the stock, much higher than any other. In that case, that distributor, by virtue of his bulk purchase may perhaps be entitled to a higher discount, but that could not result into the conclusion that all the chief d....