2005 (9) TMI 581

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..... ndent. [Order per : Moheb Ali M., Member (T)]. - Revenues' appeal against the order CCE (A) Surat-II. The respondent is a manufacturer of medicaments falling under Chapter heading 3003.10. He claimed a trade discount of 15% under Notification No. 245/83 as amended on the price shown in the price lists submitted to the Department for approval. The Assistant Commissioner disallowed the discount w .....

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..... by Drug authorities and therefore the said notification is not applicable to the product. None for the respondent. Heard the Ld. DR and perused the records. 3. We are in agreement with the Commissioner's findings that there is nothing in the language of Notification No. 245/83 which stipulates that it is applicable only to those medicines whose prices have to be approved by the Drug authori .....

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