TaxTMI 
TaxTMI 
1988 (5) TMI 132
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Japan. The original quoted price by M/s. Honda, Japan was 35470 Japanese Yens for EM 500 KE and 48890 for EGK 1600R. The appellants had requested for discount and by their telex, dated 12-12-1984 M/s. Honda accepted to give 10% discount on the original offer and agreed to sell EM 500 KE at a unit price of 31920 and EGK 1600 at a unit price of 44000 Japanese Yens. The learned Additional Collector did not accept the valuation and for the purpose of assessment he had ordered that the original offer price of 35470 and 48890 Japanese Yens may be adopted for model EM 500 KE and model EGK 1600. The appellant had imported the generator as components for emergency lights in terms of para 138 of AM 82 Policy for Asiad Electronics - a unit of Shahji ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is a division of Shahji International. He has referred to a judgment of the Tribunal in the case of Modi Gas and Chemicals v. C.C.E., reported in 1985 (21) E.L.T. 558. He has argued that M/s. Modi Gas and Chemicals was a unit of Modi Industries. He has argued that the mere fact that Asiad Electronics is a division of Shahji International, cannot lead to the inference that Shahji International was not actual user. He has pleaded that Shahji International - sole proprietor of Asiad Electronics may be treated as actual user. 4. On the issue of ITC Regulations, he has argued that the portable generators imported by the appellants are components for the manufacture of emergency lights. He has argued that the import licence produced by the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....gued that the importation was made by the importer direct, there is no middleman. He has referred to the correspondence between the importer and supplier. He has argued that 220 volts generators are specially manufactured for India and the importation of the generators was banned and as such the appellant was in a position to get 10% discount as there was no other buyer and in the order there is no allegation of clandestine remittance abroad. He has referred to an order of the Tribunal in the case of Jay Print Pack (P) Ltd.v. CC Bombay vide order No. 154/87A, dated 26-2-1987 where 23% cheaper price was held to be reasonable. Shri Lakshmikumaran has argued that it was a question of demand and supply and the facts of the appellant's case are ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....siad Electronics Prop. Shahji International Pvt. Ltd. 2) Address of the unit will be Sherpur Khurd Near Mohan Desai Oswal Hospital, Ludhiana w.e.f. 6-12-1984" 9. Where company is the owner, all the acts are done in the name of the company and Asiad Electronics is a unit of Shahji International Pvt. Ltd. Shri Lakshmikumaran had referred to a judgment of Modi Gas and Chemicals reported in 1985 (21) E.L.T. 558, which is a unit owned by Modi Industries; and is not registered as a company or firm. We accept the argument of the learned Advocate that Shahji International Pvt. Ltd., who is the sole proprietor of Asiad Electronics, is the actual user, and as such the findings of the adjudicating authority in this regard are set asi....