9911796707
TMI Blog1987 (3) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... e importers, Central Railways, Bombay for considering 6% reduction in the assessable value towards air shipment discount was rejected by the Assistant Collector under order dated 3.9.79 and the same was upheld under order dated 7.10.80 of the Appelate Collector. The revision petition to the Central Government against the said order is, on transfer, the present deemed appeal before us. 2. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also unable to go into this matter of 1% discount and this will have to be taken up by the appellants before the Assistant Collector, if deemed fit. 4. So far as the 6% reduction is concerned, the Assistant Collector has referred to para 11 of the contract which is mentioned to read the contract price for such items shall be reduced by 6% towards elimination of export packing etc. This 6% red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the letter reads as follows : Sea shipment requires robust packing which needs wood crating. This naturally costs more. The contract price includes the cost of this mode of packing according to the mode of shipment. Therefore, the firm offers 6% discount when an air shipment is made because it (air shipment) costs them less in packing and forwarding. 6. It is, therefore, clear that this 6% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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