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1937 (11) TMI 2 - HC - Central ExcisePrice attribution - whether the motor cars in question there was no such wholesale cash price ascertainable, that the duty should have been assessed under Clause (b) of Section 30? Held that:- In the present case a number of sales have been made to different distributors in the ordinary course of an extensive importing business. It is difficult to think that the appellants’ practice to find out their distributors’ requirements in advance, and to place monthly orders with the manufacturers accordingly, would result in a perfect saturation of their “market”; but if it did, Clause (a) of Section 30 does not require the customs duty to be calculated upon any supposition that would involve over supply or any additional supplies. Without assuming that for Ford cars there was any perfect “market” in Bombay at the time in question, it is quite reasonable to ask what such cars were fetching wholesale at that time and place, and quite reasonable to answer it by taking the prices fetched by the cars under assessment. That the wholesale price obtainable was higher than it would otherwise have been by reason of the appellants’ organisation and business methods is not a ground of exemption under Clause (a), though doubless their methods of business have improved the demand. That it was higher than it would have been, had not the appellants as monopolists carefully controlled the supply, may be equally true, but this again affords no escape from the clause if the case be otherwise within it. Their Lordships will humbly advise His Majesty that this appeal should be dismissed with costs.
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