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TMI Blog1998 (1) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... y is not warranted in the facts of the case in view of the fact that it is a Grand Luxury car. He also held in the impugned order that as far as the freight is concerned, the freight no doubt is to be added but notional freight is to be added. It is these findings which are challenged before us. 2. The ld. JDR Shri Rama Rao in this regard drew our attention to the Order-in-Original wherein the adjudicating authority has accepted the actual price of the car and gave a deduction of 15% towards trade discount and VAT as well as depreciation of 46% and exchange rate. He, therefore, stated that as far as the addition of price of air-conditioner and other parts are concerned, the Asstt. Collector was justified in adding the value because they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector (Appeals) has dealt with this aspect. He pointed out that the expression used is average freight . So this amount has to be arrived at on the basis of ordinary mode of transport for such car and not when imported in container. In this view of the matter, he stated that the notional freight amount is to be added. 8. We have considered the submissions made by both sides. As far as the first point is concerned, we find that the Collector (Appeals) has held that on examination it was found to be a Grand Luxury car. The very word `luxury indicates that it has got certain luxurious items fixed to the same. Therefore, the Collector (Appeals) came to the conclusion that since this is a GL car it is supplied with these air-conditioner/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case. The Asstt. Collector has taken note of the condition of the car. The Collector has not taken any such inspection in this regard. He only held that having regard to the fact that the car was more than 4 years old at the time of shipment it will be reason to allow further reduction of 20%. But there is no inspection report available to show the actual condition of the car. In the above circumstances, we are of the view that giving a depreciation of 20% on the available evidence is not warranted and we reduce the same to 10% depreciation. To this extent, the department s appeal in this regard is allowed. 10. As far as the freight is concerned, the Collector (Appeals) has taken into consideration that the expression used is `average f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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