SUPREME COURT OF INDIA

Before:- B.N. Kirpal and N. Santosh Hegde, JJ.

Civil Appeals Nos. 6001-02 of 1999. D/d. 4.11.1999.

Commissioner of Central Excise, Mumbai - Appellant

Versus

M/s. Amar Dye and Chemical Ltd. - Respondent

Central Excise and Salt Act, 1944, Section 4(1)(a), Proviso (i) - Assessable value - Reasonable discounts to buyer in different regions - So long as they are not based on other than commercial considerations were permissible in determining the assessable value in view of section 4(1)(a), Proviso (i).

[Para 1]

JUDGMENT

B.N. Kirpal and N. Santosh Hegde, JJ. - We have gone through the judgment of the tribunal and we are in agreement that reasonable discounts to buyers in different regions, so long as they are not based on other than commercial considerations were permissible in determining the assessable values in view of Section 4(1)(a), Proviso (i). These appeals are dismissed.

Appeals dismissed.