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2011 (9) TMI 738 - AT - CustomsValuation - Assessee exclusive agent in India - Discount given in lieu of commission - Discount to independent importer is available only in case of competition, new customers etc. Discount to related buyer is without any basis - Held That:- There is no error in the order of the Commissioner (Appeals) giving adjustment for difference in commercial level to the extent of 5% as the third party imports are at actual user level whereas goods imported by the subsidiary are at distributor level. Decided against assessee.
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