2003 (8) TMI 549

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..... C.N.B. Nair, Member (T)]. - M/s. Dabur India Ltd. manufacture and sell inter alia, miscellaneous edible preparations and food items which are liable to Central Excise duty on the basis of their value. Sharbat-e-Azam, Hingoli, Gripe Water and Janma Ghunti are some of these items. They extend several discounts from the list price to their buyers. These are quantity discount, rate discount, addition .....

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..... 377; 1.11 per bottle. On account of this difference in the method of computation, a duty demand of about ₹ 47,000/- has been confirmed. 3. We have perused the records and have considered the submissions made by both sides. We feel that the whole controversy is academic and is not relevant for the purpose of computing the assessable value. The relevant legal provision [Section 4(4)(d)(ii)] .....

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