2004 (10) TMI 439

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....ellant. Smt. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The dispute is about valuation of mattresses and pillows sold together by the appellants. The impugned order has assumed that pillow was being supplied free, and that duty was liable to be paid on the pillows also. 2. The contention of the assessee is that both the items were being so....

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....appellant was giving a discount of 5% on the mattresses and even when that 5% is added to the revised price, the price for the set would not include the price of pillows. It is the DR's contention that in such a case, the Revenue authorities were justified in holding that the pillow was being gifted. 4. A perusal of the price declaration makes it clear that the appellants were selling two ....