TaxTMI 
TaxTMI 
2003 (7) TMI 114
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.... Member (T)]. - The appellants are a manufacturer of biscuits. This product is liable to central excise duty based on MRP under Section 4A of the Central Excise Act, 1944. While selling certain varieties of biscuits, the appellants supplied small quantities of certain other varieties free. Under the impugned order, duty has been demanded in respect of such "free" supplies. 2. It is the contenti....
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....is submission, therefore, that the issue is covered by the clarification of the Board also. 3. We have perused the records and have heard the learned SDR also. With regard to quantity discounts this Tribunal observed as under : "6. Going by the facts and the decision of the three Member Bench of the Tribunal in Bombay Latex & Dispersions Pvt. Ltd. the real question is whether the gift ....
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....isable goods or of goods different from excisable goods. Where the additional goods supplied are identical to the excisable goods, one may call the same quantity discount in kind. Where the articles are dis-similar, nevertheless, it would be an instance of discount in kind though not quantity discount. The delivery of the additional number of article or a different kind of article for which separa....
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.... to draw any differentiation between a case where a manufacturer supplies 13 units for the price of 12 units and the case where a manufacturer supplies 12 units and another article of some value for the price of 12 units of excisable goods. Both are instances where the wholesaler parts with an article of some value in favour of the manufacturer, without receiving the price thereof. We are supporte....