TMI Blog1985 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : S.C. Jain] .-Referred as a Revision Application before the Government of India, Ministry of Finance, Department of Revenue the same now stands transferred to this Tribunal to be heard as an appeal. 2. The brief facts of the case are that M/s. Facit Asia Limited, Madras are the manufacturers of the typewriters falling under Tariff Item 33-D of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... four distributors are the related persons of the appellants and that the assessable value would be actual price at which each of his related person resell the typewriters. 4. We have heard Shri M. Chandrasekharan, Advocate assisted by Sh. Sridharan, C.A. for the appellants and Shri G.V. Naik, J.C.D.R. for the department and gone through the record. 5. Learned counsel for the appellants submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... butors perform several functions such as advertisement, after sales service, supply of spare parts etc. which clearly the appellants could have done themselves. According to Shri Naik, this is sufficient material to show that the appellants have a. special relation with the distributors and there is mutuality of interest between the appellants and the said distributors. 7. Notification No. 120/7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, financial or any other relations. Performance of any function in relation to the goods for marketing the same or any after sales service to the consumers or dealers by the distributors by itself does not create any commercial, financial or other relationship. There have been authoritative pronouncements as to how the term related person has to be interpreted as set out under Section 4 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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