1999 (9) TMI 405

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....C.N.B. Nair, Member (T)]. - The appellants imported Extrusion Sheet Manufacturing Equipment for production of multiplier plastic sheets. The goods were transferred from one division of the appellants to another of the same company on high sea sales basis. While assessing the goods, 3% of the value was loaded to the invoice value and duty charged on the basis that the commission charges are liabl....

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....make addition over and above the US $ 500, which was the actual amount charged while transferring the machine. Learned D.R. submits that the practice of adding commission to the value of the imported goods is normally in the case of canalised goods which are sold on high sea sales basis by MMTC and other canalised agencies. That practice also remains confirmed by the order of the Tribunal in Godav....