2005 (4) TMI 491

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er per : C.N.B. Nair, Member (T) (Oral)]. The appellant is a manufacturer of electric fans falling under Chapter 85 of the CETA on which it discharges Central Excise duty. The valuation of fans is based on the transaction value. 2.The appellant distributes diaries free to its dealers. In certain cases, where the dealers desired that their particulars be also printed on the diaries, the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X