1984 (2) TMI 333

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..... spondent. ORDER This appeal is directed against the order of the Appellate Collector of Central Excise Customs, New Delhi, dated 19-5-1976. Originally preferred as a revision application before the Cen- tral Government, on transfer to this Tribunal, the same is being treated as an appeal and is being disposed of as such. 2. The appellants have claimed exclusion of two items from the .....

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..... count should be allowed by whatever name it is described. Presumably, Shri Kohli has referred to the Judgment dated November 14/15, 1983 of the Honourable Supreme Court whereby their lordships clarified certain points arising out of main judgment dated 7-10-1983 referred to earlier. The relevant portion from the judgment clarifying the scope of the expression trade discounts is reproduced below .....

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..... What the Supreme Court have held is that mere nomenclature is not material : what is material is that the deduction sought should be recognised by an established practice of the trade as a trade discount. In the instant case the expression used is trade discount for freight . The exact scope of the expression is not clear. In the commercial world also, one does not come across the expression trad .....

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