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2016 (9) TMI 171 - CESTAT MUMBAI

2016 (9) TMI 171 - CESTAT MUMBAI - 2016 (342) E.L.T. 438 (Tri. - Mumbai) - Valuation addition of commission amount to the declared price as mentioned in the price list agents of foreign supplier - 100% subsidiary of foreign supplier - agreement for Distribution of foreign supplier goods Held that:- 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. Commission is not available to third p .....

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n 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 products are imported from the supplier. The said commission is not included in the price list. In this scheme, the supplier has a price list, however, they supply to the appellant at a lower rate. In the case of direct sale to third party in India .....

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of the foreign supplier. It has been stated that invoicing 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 rendering free services by the appellant to the thir .....

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eriod. However when the spares and parts are imported free of costs for the replacement the same are assessed to duty and are being cleared b the appellant against the payment of the assessed duty. It is pertinent here to mention that the duty is assessed 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 tha .....

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y of the supplier. 3. Learned AR relied on the impugned order. 4. In the instant case, there is a price list of the supplier. The appellant is a 100% subsidiary of the supplier. The supplier is giving the discounted price to the appellant. However, he supplying at the rate prescribed in the price list to the other buyers in India. In those transactions, the appellant get a commission from the supplier. Under these circumstances, there is no doubt that the appellant and the supplier are related a .....

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