TaxTMI 
TaxTMI 
2008 (2) TMI 18
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....red by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"). 2. This matter is a sequel to the decision just delivered in the case of Commissioner of Customs v. M/s Ferodo India Pvt. Ltd. (Civil Appeal No. 8426/02). Appellant is the manufacturer of Printers. The integral part of a printer is what is called as a shuttle....
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.... period under consideration, the importer received an order for bulk supply. Therefore, there was lowering of price. This factor was not at all considered by the adjudicating authority under rule 9(1)(C). In fact, during the enquiry before the adjudicating authority, the appellant-importer placed correspondence between it and the foreign supplier which indicated that the appellant had receiv....
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....said correspondence, particularly when it was placed before the arguments stood concluded. Moreover, in the present case, the royalty payment was not based on value. The royalty was payable at the rate of $ 50/70 per piece. In view of the law laid down by us in M/s Ferodo India Pvt. Ltd. (supra), the appellant succeeds. 4. For the aforestated reason....