2000 (8) TMI 685

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...., for the Appellant. Shri J.M. Kennedy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - One of the issue involved in all the four appeals is as to whether the Service Charges charged by M/s. Metal Scrap Trading Corporation Ltd. (here-in-after referred to as M/s. MSTC) from whom the appellants have purchased the imported goods on high-sea-sale basis, are required to be....

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....cause the Honourable Supreme Court never went into the question as to whether the sale-price of MMTC to the appellants is a sale in the course of international trade for exports to India. 4. The appellants have further contended that the Hon'ble Supreme Court has only decided that Service Charges paid to MMTC by the importer is not a buying commission as per Rule 9(1)(a)(i). However, we do....

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.... as to whether the Stamp Duty affixed on the documents is liable to be included in the assessable value of the imported goods or not. A similar question arose before us in the case of UMI Special Steel Ltd. v. C.C., Bhubaneswar in Order No. A-1217 to A-1221 dated 28-4-2000 [2001 (137) E.L.T. 174 (Tribunal)]. The Tribunal vide its Order has held as under :- "8. After hearing both sides, we find ....

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....old that the Stamp Duty is not includible in the assessable value of the imported goods. 6.  The appellants have also challenged the Orders on the point of limitation. It is their contention that there is no suppression of facts or misdeclaration and it was made known to the Department in the bill of entry that the goods have been held by MMTC on high-sea-sale basis. However, on going thro....