1996 (8) TMI 324

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....DR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is absent in spite of notice of hearing. We have heard Shri A.K. Agarwal, SDR and perused the papers. 2. Appellant is engaged in the manufacture of printing machines and allied goods which are sold to customers on payment of prices fixed by the appellants. In regard to some of the sales, the invoice showe....

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....arges but the question is whether the same could be allowed as a deduction from the price......Therefore, we must fall back on Notification No. 120/75, dated 30-4-1975. The notification clearly stated that only duty in excess of invoice price is exempt and therefore, as long as training charges are included in the invoice value, they are covered under Notification No. 120/75, dated 30-4-1975 and a....

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....unt is shown in the invoice is the invoice price. The amounts shown in the invoice price as charged by the manufacturer for the sale of such goods is the invoice price. There is no dispute that the invoice in these cases shows separately the price charged for the sale of goods and the training charges due to the manufacturer. Of these amounts, it is only the price charged for the sale of the goods....