In our company, we have this tradition of sending a gift to our top billing clients,on Christmas eve. We arent doing too good this year, so any idea what it should be. Would like suggestions that come within a couple of a 100 of hundred dollars.

You may send some gadgets or something similar.

Any suggestions with the specified price range?

Anything starting with a range of $100 would be a great idea.......

If residing in India then I think instead of a gadget, go for some traditional sculpture or similar thing. May be some Indian handicraft material.

Hmm.. for an Indian resident, am sure that sort of thing is common around his crib.
Something more of a gadgety feel would be better if possible withing that price range. Would definitely
have more of an appeal than a sculpture.

May be you can go for Portable DVD players. Plenty of them under $100 available. They comes with their own display.