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2012 (7) TMI 837 - AT - Central ExciseValuation of goods - Inclusion of 1% discount in assessable value - Department contends that 1% amount was not in the nature of trade discount under the provisions of Customs Valuation Rules read with Section 14 of Customs Act, 1962 - Held that:- The Agreement clearly distinguishes resellers and volume distributors. Resellers have been defined to be persons who are purchasing from volume distributors. These terms “resellers” and “volume distributors” are special terms used by the appellants in their Agreement. Prima facie, we agree with the submissions on behalf of the department that the activities of the so-called resellers/volume distributors have remained the same as in the previous case which has been decided against the appellant. The additional amount of 1% is extended to the volume distributors in view of their activities by way of helping the appellants by furnishing certain reports and market intelligence. We, prima facie, agree with the view of the department that the said amount represent remunerations for additional services rendered by the volume distributors/resellers. Since there is a deliberate change in the nomenclature relating to the dealers and the remuneration paid to them, prima facie, the invoking of extended period of limitation in the present case is also justified - Conditional stay granted.
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