2004 (1) TMI 438

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..... JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Appellants are manufacturers of diapers and clear the goods for sale to the depots of C F agents M/s. Hindustan Lever Ltd. (HCL). From these depots the goods are sold to wholesale buyers. In September, 1997, for a promotional pack containing diapers of size Medium, Large and Extra Large, they declared a lower price than .....

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..... vailable for the promotional pack and resort to Valuation Rules under Section 4(1)(b) has to be made for comparable goods and value arrived at. If it is not compulsory then also. Application of Rule 5 of monetary value of additional consideration has to be applied and the amounts re-determined. The PL approvals, will, accordingly have to be made. The approvals as made cannot be upheld. (b) The .....

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