2000 (8) TMI 135

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Full Text of the Document

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....lants are manu-facturers of pesticides. In respect of one item 'Phorate Technical', the appellant gave certain quantities free to purchases above a particular quantity. Such free supply was given in the invoice relating to the sale of the rest of the goods. At times, the free supply was in terms of specific indents. The jurisdictional Central Excise Assistant Commissioner held that these free supp....