2011 (9) TMI 738

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....nce : Shri T.Ramesh, Advocate For the Appellants Shri Parmod Kumar, Jt.Commr. (A.R) For the Respondent/s Per Jyoti Balasundaram We have heard both sides on the appeal against the order of the Commissioner of Customs (Appeals) enhancing the level of price list price for unrelated buyer minus adjustment of 5% for commercial level difference. 2. The assessee herein is a 100% subsidiary....

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....ubsidiary of the supplier and this finding is not disputed by the importer. As the seller settles the prices differently when it sells to third party customers as compared when it sells to the related buyer, declared value cannot be accepted in view of proviso (h) to Rule 4 (2) of the Customs Valuation Rules, 1988. 3. Unlike those cases where discount is available to agent's customer, no commis....

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....independent importer is available only in case of competition, new customers etc. whereas discount available to related buyer is without any basis, and even these discounts available to independent buyer are not allowable. In the case of sale to unrelated importers, the discounts available range from 0 to 20% whereas that available to related buyer is  in the range of 25% to 35%. This is the ....

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....mission received by the appellants is in the nature of a trade discount received in the capacity of an exclusive agent of the holding company which is not permissible as per Rule 4(2) of the Customs Valuation Rules, 1988.  4.1 The decision of the Apex Court in the case of M/s.Eicher Tractors is also distinguishable as, in the present case, discounts were given in addition to what is normal....