2008 (2) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 24.1.2006 in appeal No. C/276/04 delivered 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reign supplier on quarterly basis. During the 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e enquiry. There was no reason to reject the 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.    &nbs....