2001 (10) TMI 945

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....ne, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal sold projection television set to an organisation named India Campus Crusade for Christ, Madras at a price lower than the price at which it sold the goods to other buyers. The price list for sale of the goods was approved. However, subsequently notice was issued proposing recovery of the duty on ....

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.... found that since the respondent had received payment in foreign exchange and the goods were cleared to a "deemed export customer", the buyer was to be treated as a separate class of buyer, allowed the appeal and set aside the Assistant Collector's order. Hence this appeal. 3. The ground in the appeal, that the Departmental Representative emphasizes, is that this is not a case of deemed ex....