1987 (1) TMI 372

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....ellant. Shri J. Gopinath, SDR, for the Respondent. [Order per: H.R. Syiem, Member (T)].  - At the time of hearing, the learned Assistant Manager for M/s. Hindustan Photo Films Company, Mr. P.V. Narayanaswamy, presented a paper containing their submissions for the hearing. After setting out the history of the case briefly and the use to which the machines are put, the appellants say t....

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....ustoms duty after excluding the 3% trade discount given by the supplier and to classify the cine film perforating machine under importation under heading 84.59(2) CTA for purposes of assessment; and to order refund of the excess amount of duty due to them. 3. The learned Assistant Manager also said that they had no further submission to make in respect of the countervailing duty and they did no....

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....that the question of the discount of 3% was dealt with by the Assistant Collector of Customs, Refund Section, Madras, in his order dated 26-4-1979. The Assistant Collector rejected the claim saying that the discount was specially extended to this claimant and, therefore, the inclusion of the discount was in order. The Appellate Collector rejected the appeal against this order of the Assistant Coll....