1984 (2) TMI 333

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....hri S.N. Kohli, Advocate, for the Appellants. Shri Mahesh Kumar, S.D.R., for the Respondent. ORDER This appeal is directed against the order of the Appellate Collector of Central Excise & Customs, New Delhi, dated 19-5-1976. Originally preferred as a revision application before the Cen- tral Government, on transfer to this Tribunal, the same is being treated as an appeal and is being disp....

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....earned Counsel submitted that the Supreme Court have recently clarified that a trade discount should be allowed by whatever name it is described. Presumably, Shri Kohli has referred to the Judgment dated November 14/15, 1983 of the Honourable Supreme Court whereby their lordships clarified certain points arising out of main judgment dated 7-10-1983 referred to earlier. The relevant portion from th....

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.... words, a trade discount can be expressed in a different nomenclature in the sale documents. What the Supreme Court have held is that mere nomenclature is not material : what is material is that the deduction sought should be recognised by an established practice of the trade as a trade discount. In the instant case the expression used is 'trade discount for freight'. The exact scope of the expres....