2008 (2) TMI 18

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..... ered by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT"). 2.         This matter is a sequel to the decision just delivered in the case of  Commissioner of Customs  v.  M/s Ferodo India Pvt. Ltd. (Civil Appeal No. 8426/02). Appellant is the manufacturer of Printers. The integral part of a printer is what is called as a shuttl .....

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..... e period under consideration, the importer received an order for bulk supply.  Therefore, there was lowering of price. This factor was not at all considered by the adjudicating authority under rule 9(1)(C). In fact, during the enquiry before the adjudicating authority, the appellant-importer placed correspondence between it and the foreign supplier which indicated that the appellant had recei .....

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..... said correspondence, particularly when it was placed before the arguments stood concluded. Moreover, in the present case, the royalty payment was not based on value. The royalty was payable at the rate of $ 50/70 per piece. In view of the law laid down by us in M/s Ferodo India Pvt. Ltd. (supra), the appellant succeeds. 4.         For the aforestated reaso .....

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..... 3679/05: 7.         This appeal is filed by the assessee, M/s Daikin Airconditioning India Pvt. Ltd., against order dated 21.3.2005 by the CESTAT. In the light of our judgment in the case of  CoC  v.  M/s Ferodo India Pvt. Ltd. (Civil Appeal No. 8426/02) this appeal is allowed with no order as to costs.
Case laws, Decisions, Judgements, O .....

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