TaxTMI 
TaxTMI 
1983 (3) TMI 281
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....ORDER The appellant in this case is M/s. Bharat Heavy Electricals Limited, Bombay. This appeal has been filed against the order of the Appellate Collector of Customs, Bombay. Originally, the appellant filed a statutory revision with the Central Government and the same has been transferred and is being treated as an appeal. 2. The short point, which emerges in this appeal, is whether the 5 p....
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....f India is obliged to arrange shipments of all Government owned/controlled cargoes by Conference member-lines vessels. In consideration of large volume of cargo being routed through Conference member-lines vessels, the said Conference had agreed to grant 15% rebate on FOB/FAS cargoes and 5% extra rebate for shipments against C & F/CIF/FOR/turnkey contracts. The above arrangement was applicable to ....
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.... rebate could not be allowed in terms of Section 14 of the Act. 6. We have carefully considered the matter. According to Section 14, the assessable value is deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and....