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of <h1>Tribunal Overturns 10% Agent Discount in Nilos GmBH Import Case, Supports Nilos India Ltd.'s Appeal with Prior Ruling Reference.</h1> <h3>NILOS INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI</h3> NILOS INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI - 2009 (241) E.L.T. 270 (Tri. - Chennai) The case involves M/s. Nilos India Ltd. appealing a decision regarding imports from Nilos GmBH Germany. The Commissioner (A) held that a 10% discount should be included in the assessment as an 'agent discount.' However, the Tribunal found that this decision deviated from the original authority's ruling and was not sustainable. The Tribunal referenced a prior case to support its decision. Ultimately, the Tribunal vacated the Commissioner (A)'s order and allowed the appeal.
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