“ In my judgment, the contention made on behalf of the Respondent is untenable. The agreement was to manufacture and supply 270 KMs line pipes for DVPL Project at the unit rate of 282.85 US$ from Mundra Mill. 180 KMs of pipes were to be manufactured by plate route at Mundra and the balance quantity of 90 KMs through manufacture from unfinished pipes. The Contract provides that "the Seller shall source the unfinished pipes from Saw Pipes U.S.A Inc. or any other pipe mill qualified by the Owner/EIL". Therefore, it cannot be said that the price of 282.85 US$ per unit was fixed only after taking into consideration the transport costs of the plates from Ukraine to U.S.A and thereafter the mother pipes from U.S.A to Mundra. The Respondent suggested IUD, Ukraine, as a possible source of supply which did not materialize. No condition of passing on of any "commercial benefit" was imposed at that stage . Although, under the Contract the price was fixed, the source of supply was not. Moreover, the two other Suppliers selected for this Project, Man Industries and Welspun Industries, manufactured pipes entirely in India. Their unit price was also fixed at 282.85 US$ per unit. Therefore, it cannot be said that the price payable to the Claimant was variable because it was fixed only after taking into consideration the transport cost from Ukraine to U.S.A and thereafter from U.S.A to India.