9911796707
TMI Blog1999 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in this appeal is whether the following items are eligible for deduction from the price while fixing the assessable value of the goods manufactured by the appellants :- (1) Freight from Depot to Depot. (2) Quantity discount. (3) Discount for damages. (4) Charges for clearing. 2. Arguing the appeal, learned Counsel Shri P.K. Mittal submitted that this issue remains sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory gate. It has, however, been pointed out by the Appellate Tribunal that the appellant has not disclosed to the authorities what precisely were the particulars of the transportation charges which were included in the price of the goods. That is a matter which may engage the Appellate Tribunal now. He further submitted that the High Court of Calcutta had held in Union Carbide India Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1-6-1998 in the appeal filed by the Collector of Central Excise, Raipur against the appellants wherein the appeal of the Revenue against deduction towards quantity discount was dismissed as untenable. With regard to deduction of bank charges, he submitted that this issue remains settled in favour of the appellants vide decision of the Tribunal in Garden Silk Mills Ltd. v. Collector of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in MRF Ltd. case, this discount is not permissible for deduction. 4. In reply, Shri P.K. Mittal, learned Counsel submitted that the Tribunal s decision in the Bombay Soap Factory case was rendered after considering the MRF judgment. Therefore, the observations of the Supreme Court in the MRF Ltd. case are not of any avail to the Revenue. 5. We have perused the records of the case and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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