9911796707
TMI Blog1998 (1) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated, facts of the case are as follows : 1.1 The appellant herein imported SKF bearings bearing different parts number (in all 10 types) ranging in quantity from 20-500 for different part nos. They declared certain prices. Those prices were challenged by the Revenue and a show cause notice was issued by the Department after fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price list relied upon by the adjudicating authority itself indicates that the discount of 20% allowed in the said letter dated 11-4-1989 is not a maximum discount. He draws attention the following para 4 of the said letter :- "When for reasons of competition discounts of more than 20% are necessary, the requests should be addressed to the Manufacturing Units concerned for acceptance from case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arding the transaction value which could not be done by the Additional Collector of Customs except for reasons stated in Rule 4 of the Customs Valuation Rules. 3. Opposing the contention, ld. JDR, Shri R.K. Roy has reiterated the findings of the adjudicating authority which are essentially based on manufacturer's price list dated 11-4-1989 effective on 15-4-1989. Ld. JDR, Shri Roy specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an SKF list of prices minus 20%. It is also not surprising in view of the said letter dated 11-4-1989 that supplier of bearing of Shun Sing i.e. SLS bearing might have obtained the SKF bearing at a still further lower prices. The mere fact that the other Indian importer at the relevant time were importing smaller quantity of bearings directly from the distributors of SKF in India on prices listed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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