2002 (11) TMI 425

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.... Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Kamla Dials & Devices Limited have filed this appeal being aggrieved with the Order-in-Appeal No. 13/2002 passed by the Commissioner (Appeals). 2. Shri Sudeep Singh, learned Advocate, submitted that the appellants manufacture watches, dials and rings in their unit at Parwanoo and Ba....

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....nal consequences; that the incentive is dependent upon the contingencies taking place in feature; that when the goods are cleared, there is no certainty that any incentive would be earned or not; that the object of the incentive is to motivate them to enhance the manufacturing capability so that the customer has not to import the same components from abroad. He relied upon the decision in the case....

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.... 1,56,937/- 4. We have considered the submissions of both the sides. It is an admitted fact that the appellants have received the additional consideration for the sale of the goods made by them to M/s. Titan Industries Limited. Whatever name may be given to the money flowing from the customer to the appellants, it is nothing but a part of the price of the goods manufactured by them. There ....