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2005 (5) TMI 677

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..... imported various brands of multimedia projectors and the Director of the Company. The present appeal relates to the consignment of EPSON Multimedia Projector EMP 7300 FM 7500 & EMP 7200 Models, in one, one & two pieces respectively, whose declared values have been impugned. The imports were from Singapore. The BE was assessed on 3-8-91 and goods cleared on payment of duty. 1.2 Based .....

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..... des and considering the materials it is found - (a) The import by C-DAC was with warranty while the present imports are without warranty. The supplier of the goods in Singapore vide their letter dated 14-12-99 have informed the department - (i) General Engineering & Spares is authorised dealer effective 1st June, 1998. (ii) There is no difference in price offer. As already mentioned vide our l .....

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..... rojects. Thus there are two class of buyers from Singapore supplier i.e. with warranty and without warranty; which explains the difference Warranty cost, if not incurred and charged by the shipper abroad cannot be added. It cannot be basis of comparison to imports made direct by third parties as in this case. (b) The quantity imported by a sole dealer and a solitary import on warranty by a third p .....

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..... s means when loaded with overseas sellers of liability of warranty are to be permitted in view of the explanation brought on record in the investigations by obtaining the clarification from the Singapore suppliers. That the present appellant were given the differential as their profit advantage and they have not been burdened with the warranty/& quantity in sales effected to than as sole deale .....

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