2017 (1) TMI 467

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....nt Per: M.V. Ravindran This appeal is directed against Order-in- Appeal No. 205/2006/MCH/DC/ GVC/06 dated 08.06.2006. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the enhancement of the value of the goods imported by the appellant. 4. Appellant had imported one projector Motion Pro 44 at the price Euro 5085. Subsequently, he imported further 9 p....

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....quently, he would draw our attention to the export price list which has been published by the supplier and submit that the projectors which are imported by the appellant at the factory price for the dealers, who resale the goods and the first import of the one piece of projector was at the recommended end use price as it was a trial order; having satisfied himself with the performance of the said ....

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.... distributor and on a non-exclusive basis and also the right to appoint further additional importer/ distributor lies with the supplier of such projectors, if the appellant is not able to achieve the performance as promised. A reading of the contract clearly indicates that the appellant has to import the goods and sell the same at the maximum price decided by the supplier himself does not mean tha....