1999 (8) TMI 383

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..... H. Joglekar, Member (T)]. The appellants manufactured solenoid valves. The valves were made as per the specific designs and requirements of the users. They filed price list in part II. In the part II price list trade discounts were claimed. The Assistant Collector held that part II contract prices were essentially result of negotiations and that trade discounts which were generally offered t .....

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..... re manufactured. A number of such valves are sold to dealers who are entitled to discounts which are excludible when computing the assessable value. We find that the limited issue for consideration is whether the price list filed in part II can admit of the claim of deduction on account of the discounts at all. Such price lists are filed where the goods are sold at different prices to different cl .....

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