2000 (6) TMI 189

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..... [Order per: V.K. Agrawal, Member (T)]. In these two appeals - one filed by M/s. Spectrum Pharma Pvt. Ltd. and the other filed by the Revenue - the issue involved is deductions to be made from the assessable value under Section 4 of the Central Excise Act. 2. In the impugned order, the Collector (Appeals) has allowed special discount given by the assessee company to their stockist. On the o .....

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..... the interest on receivables has been allowed by the Supreme Court in the case of Government of India v. MRF Ltd. reported in 1995 (75) E.L.T. 413 and also in the case of M/s. Raptakos (supra). He, however, conceded that the discount on account of expiry of the date of the medicines and deductions on account of interest on stocks are not available on account of the decisions of the Supreme Court i .....

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..... al filed on this aspect is rejected. Similarly, for the same reasons the deduction on account of additional discount/free bonus is admissible as uniformity in trade discount is not one of the criteria as held by the Supreme Court in the case of Metal Box of India. Following the decision in the case of M/s. Raptakos, Brett Co. Ltd. (supra) the free supply on account of breakage is an admissible d .....

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