TMI Blog1998 (1) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. Briefly stated, facts of the case are as follows : 1.1 The appellant herein imported SKF bearings bearing different parts number (in all 10 types) ranging in quantity from 20-500 for different part nos. They declared certain prices. Those prices were challenged by the Revenue and a show cause notice was issued by the Department after filing of the writ petition by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself indicates that the discount of 20% allowed in the said letter dated 11-4-1989 is not a maximum discount. He draws attention the following para 4 of the said letter :- When for reasons of competition discounts of more than 20% are necessary, the requests should be addressed to the Manufacturing Units concerned for acceptance from case to case. He also submits that apart from this plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Additional Collector of Customs except for reasons stated in Rule 4 of the Customs Valuation Rules. 3. Opposing the contention, ld. JDR, Shri R.K. Roy has reiterated the findings of the adjudicating authority which are essentially based on manufacturer s price list dated 11-4-1989 effective on 15-4-1989. Ld. JDR, Shri Roy specifically has drawn attention to paras 19, 21, 22, 23 24 of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said letter dated 11-4-1989 that supplier of bearing of Shun Sing i.e. SLS bearing might have obtained the SKF bearing at a still further lower prices. The mere fact that the other Indian importer at the relevant time were importing smaller quantity of bearings directly from the distributors of SKF in India on prices listed in the price list does not mean that another person in India must ..... X X X X Extracts X X X X X X X X Extracts X X X X
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