TaxTMI 
TaxTMI 
2003 (9) TMI 434
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....dvocate, for the Appellant. Shri Jagdish Singh, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant M/s. Samtel Electron Devices Ltd. manufactures electron guns in its factory at Parwanoo. These electron guns are used in the production of T.V. picture tubes. A large portion of the electron guns (65%) is sold by the appellant to its group companies - M/s. ....
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.... Shri Satish Kaura, Chairman and Shri Rajiv Jain, Divisional Manager (Finance). 2. The appellants contest the duty demand mainly on the ground that each of the sale prices is a negotiated price and is a fully commercial price meriting acceptance as normal value for the purpose of assessment on the goods covered by the sale. It is pointed out that the variation in price is in narrow range (....
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....p company. The Counsel also pointed out that this order of the Tribunal has been upheld by the Apex Court as reported in 2002 (146) E.L.T. A 220. The Counsel further pointed out that the same view had been taken by the Apex Court in the case of M/s. Alembic Glass Industries Ltd. v. C.C.E. & Cus. reported in 2002 (143) E.L.T. 244 (S.C.). 3. Another point raised in the appeal is that since t....
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....w range (2% to 8%). The group companies lift in bulk on a steady basis. A small reduction in price to such buyers cannot be held to be for non-commercial considerations or the result of the transaction being between group companies. This is the view that this Tribunal took in the decisions relied upon by the appellant's Counsel. One of those orders has also been affirmed by the Apex Court. In thes....