9911796707
TMI Blog1998 (1) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... ings produced in the premises of M/s. Dunlop India Ltd. (for short, DIL). It was held consequently that the appellant shall pay duty on the assessable value determined on the basis of retail price charged by the appellant to independent buyers at the point of their several sale depots less trade discount. 2. There are certain facts admitted in the case. The brand name Goodyear belongs to appellant. Manufacture was at the premises of DIL under the terms of agreement entered into between the appellant and DIL. DIL was conforming to the central excise procedures and paying Central Excise duty on assessable value determined on the basis of the price agreed between the appellant and DIL. Appellant was not conforming to Central Excise procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured by the respondent in accordance with the manufacturing programme drawn up jointly and in accordance with the restrictions and specifications constituting the buyer s standard and to be supplied to the respondent at agreed prices. The buyer was entitled to test sample of each batch of the goods and the goods were to be released only after approval of the sample. The brand name used was Ciba Geigy Basle under the terms of tripartite agreement permitting the appellant to affix the trade mark on the products covered by the agreement. Where the buyer rejects the goods on non-approval, the goods were to be reprocessed to bring them upto the requisite quality, or if that was not possible, the goods were to be sold to the buyer for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. DIL has its own factory, plant, machinery, labour, expertise, raw materials and other elements necessary for the purpose of manufacture and manufactures the goods under the agreement with the appellant and sells the goods to the appellant at agreed prices. Appellant is not obliged to buy goods irrespective of the quality and is obliged to buy only those goods which specify their specifications and quality. Price was to be fixed on the basis of the cost of manufacture plus specified percentages. The goods which are so defective as to be unsalable as first class but which are suitable for sale as seconds are to be purchased by the buyer up to a maximum of 1% of the total of each product during any quarterly period. It is open t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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