2009 (3) TMI 185

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....DR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - Vide the impugned order the Commissioner (A) held that imports of the appellants M/s. Nilos India Ltd. from M/s. Nilos GmBH Germany, an entity found to be related to it, had to be assessed by loading 10% discount allowed to it as "agent discount". In the appeal and during hearing, it is submitted that the impugned order held that....

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....2. On a careful consideration of the facts of the case, we find that the original authority had decided that "agent discount" allowed to the appellants had to be included in the value of the impugned goods in terms of Rule 9(1)(a) of the Customs Valuation Rules, 1988. He had also found that Valuation Rules 5 and 6 were not applicable in determining the value of impugned goods. In the impugned orde....