1998 (11) TMI 295

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... )]. The Revenue is aggrieved by the order of the Collector of Central Excise (Appeals), Ahmedabad by which he has held that the additional trade discount and secondary packing charges are permissible deductions from the assessable value of the paints and varnishes manufactured by the respondents herein. 2. Since the respondents have asked for a decision on merits, we heard Shri S.P. Rao, l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xtent actually granted by the principal to its dealers on account of sale of products supplied to it by the assessees. The Tribunal directed quantification based upon the materials to be placed by the assessees before the authorities concerned. As regards secondary packing, the Tribunal held that such packing is not used in the course of wholesale trade in the factory gate and, therefore, the cost .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X