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TMI Blog2018 (9) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... ablish their case with regard to adoption of deductive method. This is a fit case to be remanded to consider the plea of the appellant with regard to whether the deductive method is to be applied - appeal allowed by way of remand. - Appeal No. C/190/2011 - Final Order No. 42187/2018 - Dated:- 25-7-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Hari Radhakrishnan, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are a 100% subsidiary of M/s. Witox SRL, Italy. They import and trade goods namely special purpose tool for the wood working industry from their principal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y have to bear the additional burden of marketing and administrative expenses in India. For this mere reason, the authorities below have arrived at the conclusion that the relationship between the supplier and the appellant has influenced the price and that it is hard to believe that 70% discount is offered across the world. The authorities below have not bothered to go into the question as to whether any such trade practice is present in the tooling industry. The appellant has produced copies of invoices of sale made to unrelated third parties all over the world which would show that there is a practice of giving such discount in tooling industry. It is also his case that the department has not enquired as to contemporaneous imports of ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of contemporaneous imports of similar goods. The appellant has also not furnished necessary data to adopt the deductive method envisaged in Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. In such case, loading of 166.6% is correct and requires no interference. 4. Heard both sides. 5. Undisputedly, the agreement shows that the appellant has been given 70% discount. It is the case of the appellant that there is a trade practice in the tooling industry to give such huge discount. He has also produced a working sheet before us to argue that the deductive method under Rule 7 can be resorted to arrive at the value of the goods. However, in the impugned order, the Commissioner (Appeals) has noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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