1991 (3) TMI 264

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.... [Order per: N.K. Bajpai, Member (T)]. - The appellant who was posted as First Secretary in the Embassy of India, Kabul purchased a second-hand Mercedez Benz Car (1975 Model) from the Embassy of Bulgaria, Kabul on 12-11-1985 for a price of US $ 4500. On his return to India in 1988, the Customs authorities at Air Cargo Complex, New Delhi did not accept the price at which the appellant had purcha....

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....for assessment of cars is to take the ex-factory price as given in the World Car Catalogue and to allow a deduction of 15% on account of trade discount from such price, and thereafter, to allow a deduction on account of VAT wherever the price of the car is indicated with an asterisk mark. It has been stated in the letter dated 23-5-1989 that the then existing rate of VAT in case of West Germany wa....