1989 (1) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hout giving the benefit of 15% discount. He held that the invoice already represented the discounted price. The first appeal filed by the appellant before the Collector (Appeals) on this ground as well as on some others filed. In the second appeal filed before this Tribunal, the appellant pressed for the following 5 reliefs at the time of the hearing before us. We shall deal with them item-wise. 3. The appellant contended before us that the invoice price was not a discounted price. The learned representative of the department maintained, on the basis of his experience in the customs department, that the invoice price to the export passengers (like the present appellant) was a discounted price. He, therefore, opposed the grant of any furt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anner. If this course is also not feasible, the assessment may be maintained at the appellant's invoice price. There is no question of granting the 15% discount on the individual export passenger's invoice price. 4. The appellant pleaded that freight, insurance and landing charges should not be added to the basic price of the car to arrive at the assessable value under Section 14. He gave two reasons in support of this plea. First, he said no such addition was made when excisable goods manufactured in India were valued under Section 4 of the Central Excises & Salt Act, 1944, for the purpose of charge of Central Excise duty. Second, he maintained that since the appellant had purchased the car in Japan and had become its owner in that coun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant appears to be labouring under some mis-conception. Excise duty is charged on the goods manufactured or produced in India. Customs duty is charged on the goods imported into, or exported from India. There is no question of charging additional customs duty on the goods produced or manufactured in India. However, in\the case of imported goods, the charging section is Section 12 of the Customs Act, 1962. Section 12 authorises charging of customs duty at the rates as may be specified under the Customs Tariff Act, 1975. Section 3 of the Customs Tariff Act, 1975 separately specifies the rates for basic customs duty and additional customs duty both of which are to be charged on the imported goods. The additional customs duty is also very much a....