1986 (8) TMI 202

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....Krishnamurthy, S.D.R. for the Respondent. [Order per : K.L. Rekhi, Member]. - The prayer of the appellants in this appeal is that while determining the assessable value of their electric fans, commission, cost of wooden crate (special secondary packing) and cost of regulator should not be included. 2.  We have heard both sides and have carefully considered the matter. We record our f....

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....ent which specifically applies to commission paid to an agent is the one reported at 1984 ECR. 1853 (S.C.) = 1984 (17) - E.L.T. 607 (S.C.) - Coromandel Fertilizers Limited v. Union of India and others. In terms of this judgment, the commission paid to the appellants' agent for procuring orders is not a trade discount, notwithstanding the appellants' pleading that no part of this commission flows b....

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....ut station buyers. In principle, therefore, the cost of wooden crate is deductible for arriving at the assessable value in terms of the Supreme Court judgment reported at 1985 (22) E.L.T. 306 (S.C.) - Union of India & others v. Godfrey Philips India Ltd. & others. However, we find that the appellants charged the same price from the local customers as well as the out station buyers, irrespective of....

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....al for the identical fans in identical card board carton packing. We, therefore, reject the prayer for deduction of the cost of wooden crate. Cost of Regulators The appellants relied on Delhi High Court judgment reported at 1984 (24) E.L.T. 526 (Delhi) and certain rulings of this Tribunal. But they conceded that this judgment and the rulings related to pre - 18-6-1977 period when tariff item....