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ARCHANA WADHWA, MOHEB ALI M.
Eclipse Combustion (P. ) Ltd. – Appellant
Versus
Commissioner of Customs, Mumbai – Respondent
Per Moheb Ali M. : The appellant, Eclipse Combustion India Private Limited is a group company of Eclipse group incorporated in USA. The latter has other group companies in U.K. and Netherlands.
2. The appellant imported basic burners and other components and parts from Eclipse USA and Eclipse U.K. he sells package systems to OEMs and end use of the imported goods, the appellant gets a discount of 40% to 53% when goods were supplied by the Parent Company in USA and 40% to 45% when they are supplied by other group company in U.K. The original authority disallowed this discount mainly on the ground that the appellant is a related to the supplier (being a 100% subsidiary) and such relationship has affected the price at which the goods are transacted. He however allowed a discount of 20% which is available to other non related buyers such as resellers to whom the suppliers also sell the goods in India. It may be mentioned that the suppliers in USA and UK sell the same goods to other unrelated buyers in India giving them a discount of 10% to 20%. The original authority therefore held that the discount available to unrelated buyers such as "Resellers" can alone constitute the admissib
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