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TMI Blog2016 (9) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... , Asstt. Commissioner (AR) ORDER Per Raju This appeal has been filed by the appellant, M/s Varian India Pvt. Ltd., against addition of commission as specified in the price list in terms of Rule 9(1)(a)(i) of the Customs Valuation Rules, 1988. The appellants are agent of the supplier and are having agreement for Distribution of foreign supplier goods. The appellant get commissions on whatever pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voicing is done at the standard price list less discount. As will be apparent from the said agreement as also the schedule thereof that the appellant is to act both (a) as a commission agent of the Varian Inc. for booking orders for the products of the Varian Inc. in India for consideration being the fixed commission agreed upon in the said agreement which commission also includes the cost of rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the customs on the said free imports at the discounted value thereof declared in the import documents without loading any value. The supplier has a right to change the schedule of discount or rate of commission in schedule. It was argued that commission is earned when the appellant book order on behalf of the supplier, but the discount comes into bill when the appellant imported the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt that the appellant and the supplier are related and the price offered to the appellant by the supplier is different that the price of the supplier offered to the independent buyers. In these circumstances, we find no fault in the following observation of the Commissioner (Appeals): - "I have gone through the record of the case as well as submission made in the ground of appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier. In terms of Rule 9(1)(a)(i) of the Customs Valuation Rules, 1988, the commission and brokerage except buying commission will; be added to the invoice value. In this case whatever called discount is nothing but commission not available to third party, which is quite clear from the clauses of the agreement. Hence the same is includible in invoice value. The case laws cited by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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