2002 (5) TMI 446

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..... alasundaram, Member (J)]. - The appellants herein manufacture pharmaceutical products, in the price-lists for which a discount of 15% on sales to chief distributors and 10% on sales to other distributors to be deducted in arriving at the assessable value of their products, was claimed. The department was of the view that there was no distinction between the chief distributors and any other dis .....

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