1998 (4) TMI 198 - AT - Central Excise

Summary

The Collector, Central Excise, Rajkot filed appeals against orders disallowing deduction of discounts paid to regional distributors by a chemical manufacturer. The Assistant Collector viewed the discounts as commission, but the Collector Appeals considered them trade discounts. Agreements showed distributors as wholesale buyers with no additional consideration to the manufacturer, justifying the deduction. The appeals were dismissed.