Per Justice U.L. Bhat :

These appeals are directed against the common order in appeal dated 25.6.92 passed by the Collector (Appeals), Allahabad, confirming the two separate orders passed by the Assistant Collector, Kanpur approving certain price lists for two different factories and directing appellant to pay duty on the basis of approval order.

2. Appellant, engaged in the manufacture of washing powder and detergent cakes, filed price lists with reference to the two factories showing excisable goods as washing powder, tariff classification as 3402.90, the wholesale prices for different States, the unit of sale as "1 bag (50 plastic pouch of 1 Kg. each plus 1 Kg. detergent cake (125 gm. x 8 = 1 Kg.), the trade discount as 8 detergent cakes of 1 Kg. under Chapter Heading 3481.20 as free gift and claiming the declared value as the value for approval. The Proper Officer approved the price lists after disallowing deduction of the value of 8 detergent cakes. He also directed duty to be paid on this basis. The short question is whether the value of 8 detergent cakes (1 Kg.) claimed as free gift or trade discount is admissible for deduction from the wholesale price declared. It is see