Section 4(2) is in terms replaced by Rule 5 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. 19 Page 20 JUDGMENT 15. Post 1973, this Court has in two of its decisions, namely, in Union of India v. Bombay Tyre International Limited, 1984 (17) ELT 329 (SC), clearly held as follows:- “Trade Discounts. – Discounts