2000 (3) TMI 414

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..... appeal may briefly be stated as under : 3. The appellants imported Toyota car 1995 model from Norway. The price of the car as declared buy the manufacturer M/s. Toyota Motor Corporation on the certificate sent by their Delhi Office, was Japanese Yen 16,92,000 inclusive of A/C and music system. The value of optional accessories was appraised as Rs. 40,000/-. The depreciation of 30.5% was, however, given to the appellants on the above mentioned price as the car was of 1995 model. The Assistant Commissioner, however, disallowed the discount at the rate of 15% as prayed for by the appellants and also included Rs. 40,000/- in the price for computing the duty, on account of optional accessories i.e. A/C and music system installed in the car. .....

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..... gued that the same is not permissible under the law in the face of the judgment of the Tribunal in the case of B.P. Srivastava v. Collector of Customs, Delhi, 1995 (78) E.L.T. 794. 8. We have perused the record. On the face of it, it can safely be concluded that addition of Rs. 40,000/- in the price of the car on account of A/C and music system had been wrongly made by the authorities below as the price of the car was already inclusive of both these items and this fact has not been even disputed by the JDR being so apparent from the copy of the letter covering the invoice pertaining to the car in question. Therefore, allowance of this amount of Rs. 40,000/- deserves to be given to the appellants. 9. However, the claim of the appellants .....

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..... ent in 1995 (78) E.L.T. 794. The case of the appellants is squarely covered by the above referred judgment wherein it has been specifically ruled that no discount at the rate of 15% can be allowed on a manufacturers invoice. It can be allowed where the price is to be assessed on the strength of world car catalogue. Therefore, this claim of the appellants cannot be accepted. 10. Resultantly, the impugned order of the Commissioner (Appeals) is modified to the extent that the appellants will be given allowance of Rs. 40,000/- while assessing the price of the car and the duty payable thereon with a further consequential relief, if any, permissible under the law. 11. Appeal of the appellants accordingly stands disposed of, in the above te .....

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