1998 (12) TMI 183

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....ondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported one 1993 Model Mitsubishi Pajero Vehicle in terms of provisions contained in the ITC public Noitce No. 202/92-97, dated 31-3-1994. The above mentioned vehicle was purchased by the appellants from M/s. Al Habtoor Motors Co. (LLC), Dubai, on 17-5-1993 for DH 72,600/- and full payment thereof was made through M/....

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....stant Collector of Customs held that the price intimated by the manufacturer is not net price to the wholesale dealers all over the world and rather it appears from the certificate dated 23-9-1994 and 29-9-1994 from the manufacturers received by the importer on fax, that the price is especially for Middle East and African countries. In such a situation, it is difficult to accept such price as a ba....

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....ecord. The importers placed reliance on the judgment of the Tribunal in the case of Prem Kumar v. Collector of Customs, reported in 1989 (40) E.L.T. 340 (Tribunal) in which the Tribunal has stated in para 3 that the valuation can be based upon manufacturers' net price to wholesale dealers and the discount of 10% can be given therefrom. The Tribunal has held that in case the World Car Catalogue pri....

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.... the certificate dated 23-9-1994 was issued from the manufacturers' Marketing Department fro Middle East and Africa indicating gross FOB price to the dealer, intimated by the manufacturer is not net price to wholesale dealer. He therefore, submits that the Department went by the invoice price and this is permissible and there is no reason to hold that the invoice price cannot be accepted. 3.&emsp....