2000 (8) TMI 135

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..... des. In respect of one item 'Phorate Technical', the appellant gave certain quantities free to purchases above a particular quantity. Such free supply was given in the invoice relating to the sale of the rest of the goods. At times, the free supply was in terms of specific indents. The jurisdictional Central Excise Assistant Commissioner held that these free supplies cannot be treated as quantity .....

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..... 6 (84) E.L.T. A160. 2. We have heard the learned Departmental Representative also. 3. The issue raised in this appeal remains squarely covered in favour of the appellants in the aforesaid decision. The free supplies were clearly quantity discounts and they were known at the time of removal of the goods. They were, therefore, clearly admissible and no duty was liable to be paid on such free sup .....

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