1995 (12) TMI 166

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.... Ram, Member (T)]. - The above appeals are filed by the revenue being aggrieved with the order-in-appeal dated 20-6-1995 passed by the C.C. (Appeals), Madras. 2. The matter relates to the loading of the invoice to the extent of the royalty paid by the Indian manufacturer to the foreign collaborator. The C.C. (Appeals) in the impugned order has held that the royalty had no connection with th....

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....drew our attention to para 7 of the grounds of their appeal wherein it had been mentioned that the buyers were supplied the material in such a way as to improve the sale of the finished product so that the buyer could get the royalty amount in that proportion. It was also mentioned that the seller will solicit orders from others so as to improve the amount of commission payable by the seller in th....