2000 (8) TMI 135 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who are manufacturers of pesticides, stating that the free supplies given as quantity discounts are admissible and no duty is liable to be paid on them. The decision is supported by a previous case and the appeal was allowed, with the appellants being entitled to the return of Rs. 25,000 deposited earlier.