2000 (8) TMI 103

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....JF) cables. In response to an advertisement for supply, inter alia, of PIJF cables, petitioner participated in the tender and has been supplying PIJF underground cables to Telecom Centres of Ministry of Telecommunication. The price indicated and accepted as per the general conditions of contract was that the excise duty is to be separately indicated. This is evident from the following clause in the tender document : "9.2 The prices of the goods shall be quoted ex-factory. Excise duty, Sales Tax and other statutory taxes payable shall be quoted separately item wise." The article in question is excisable goods and attracts levy of Excise duty under Central Excise Tariff Act, 1986 (in short, Tariff Act) and the Central Excise Act, 1944 (....

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.... delivery has been completed. The delivery of the equipment shall be to the ultimate consignee as given in the purchase order." Prices are indicated in Clause 12.1 and the same reads as follows : 12.1(i)(b) in the case of revision of statutory levies/taxes during the supply period the purchaser reserves the right to ask for reduction in the prices. (ii)(a) Price once fixed will remain valid for the period of delivery, increase and decrease in taxes and other statutory duties will not affect the price during this period. 7.On a combined reading of Clauses 12.1(i)(b) and 12.1(ii)(a), it is clear that in case of revision of statutory levies the respondent reserves his right to ask for reduction in price. What is contemplated relate....