Per G.A. Brahma Deva - The point to be considered in this case is whether supply of plastic shaker and spoon along with packets of Mango Complan and Glucon-D by the appellants to the consumers amounts to a trade discount qualifying for deduction in determining the assessable value of the goods manufactured and cleared by the appellants. .

2. The appellants are engaged in the manufacture of food products i.e. Mango Complan and Glucon-D. They filed a price list claiming deduction of the cost of one shaker (mug) Worth Rs. 4.20 and cost of one spoon of Rs. 0.75 as free gift to their customers. According to the Department the abatement of price on account of cost of shaker (mug) and spoon was not admissible under Section 4 of the Central Excises & Salt Act, 1944 Show cause notice was issued raising the demand of Rs. 14,288.10 and same was confirmed by the Assistant Collector disallowing the deduction of cost of shaker and cost of spoon supplied by the appellants as free gift. The appellants have become unsuccessful before the Collector (Appeals). Hence this appeal.

3. It was submitted on behalf of the appellants that gifts were offered to the customers in the nature of discount and a