TMI Blog2003 (9) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : C.N.B. Nair, Member (T)]. The appellant M/s. Samtel Electron Devices Ltd. manufactures electron guns in its factory at Parwanoo. These electron guns are used in the production of T.V. picture tubes. A large portion of the electron guns (65%) is sold by the appellant to its group companies - M/s. Teletube Electronics Ltd. and M/s. Samtel India Ltd. (with cross-holding of shares). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants contest the duty demand mainly on the ground that each of the sale prices is a negotiated price and is a fully commercial price meriting acceptance as normal value for the purpose of assessment on the goods covered by the sale. It is pointed out that the variation in price is in narrow range (2% to 8%) which is fully justified by commercial considerations like quantity of sale, long t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Apex Court as reported in 2002 (146) E.L.T. A 220. The Counsel further pointed out that the same view had been taken by the Apex Court in the case of M/s. Alembic Glass Industries Ltd. v. C.C.E. Cus. reported in 2002 (143) E.L.T. 244 (S.C.). 3. Another point raised in the appeal is that since these goods were industrial inputs used in the manufacture of TV picture tubes, the recipient compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs cannot be held to be for non-commercial considerations or the result of the transaction being between group companies. This is the view that this Tribunal took in the decisions relied upon by the appellant s Counsel. One of those orders has also been affirmed by the Apex Court. In these circumstances, we find no merit in the view taken by the Revenue. The duty demand and penalty imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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