2014 (6) TMI 648

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..... undertaking any further activity on stapler pins procured by them from the other manufacturer. The same simply accompany the staplers manufactured by them on which duty has already been paid. The stapler pins are also duty paid. As such, we at this stage, find no justifiable reasons to direct the applicant to pay the duty for the second time in respect of the same stapler pins on which no activit .....

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..... of the cost of the stapler pins. There is no dispute about the same. 2. Further, as a promotional scheme, the appellant also supplied stapler pins in the same carton box as received from their suppliers free of cost to their distributors. The Revenue s contention is that the cost of such stapler pins procured by them from other manufacturer and supplied to their distributors is required to be .....

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