Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1987 (1) TMI 372

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nath, SDR, for the Respondent. [Order per: H.R. Syiem, Member (T)]. - At the time of hearing, the learned Assistant Manager for M/s. Hindustan Photo Films Company, Mr. P.V. Narayanaswamy, presented a paper containing their submissions for the hearing. After setting out the history of the case briefly and the use to which the machines are put, the appellants say that the request for classificati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... trade discount given by the supplier and to classify the cine film perforating machine under importation under heading 84.59(2) CTA for purposes of assessment; and to order refund of the excess amount of duty due to them. 3. The learned Assistant Manager also said that they had no further submission to make in respect of the countervailing duty and they did not wish to pursue this matter. 4. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was dealt with by the Assistant Collector of Customs, Refund Section, Madras, in his order dated 26-4-1979. The Assistant Collector rejected the claim saying that the discount was specially extended to this claimant and, therefore, the inclusion of the discount was in order. The Appellate Collector rejected the appeal against this order of the Assistant Collector by order No. C/3/1517/79 dated 20- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates