9911796707
TMI Blog2001 (6) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : S.S. Sekhon, Member (T)]. - The appellants are manufacturers of inner tubes for tyre, flaps, and curing bags. Curing bags were charged to duty at ad valorem rates and they were paying duty at declared prices. 2 Enquiries made revealed that they had entered into 27 agreements for Commission Agency/Distributorship. The terms of the agreements provided - (i) &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributor" and 'special discounts'. The SCN issued further alleged that in the price lists for the year 1990-91 no deductions from the normal selling price were claimed even though 'commission' was paid. While for period 1-4-1991 to 30-8-1992 deductions were availed towards 'commission' without mentioning the same as such on the Price List. While for the period 1-4-1992 to 30-11-1992, lower selling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited by the appellant was not applicable in this case, since in the present case these intermediaries were agents, he found that initially they had not claimed any deductions in the Price List for the "commissions" while in the subsequent claims of the same as 'Discounts' were misstatements. Therefore, the longer period of proviso to Section 11A(1) could be invoked. He confirmed the duty under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Law, that substance over form should prevail, was vindicated by the Apex Court, in the case of Moped India Ltd. [1986 (23) E.L.T. 8 (S.C.)] wherein it was held 'the Label given by the parties cannot be determinative' the law laid down was that it was for the Courts to decide, whether the amount was Trade discount or not. The Bombay High Court in Raymond Woollen Mills Ltd. [1992 (57) E.L.T. 396 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective to redetermine the cases and the amounts of commission that could be denied and value be determine the duty in light of the above. We also find that that is no finding, how there is contravention of Rule 9(1) arrived at, when appellant has prepared the invoices the clearance documents and how the demand is being made under Rule 9(2). Findings on the same are required to be arrived at, bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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