2003 (2) TMI 302

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...., for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the liability for inclusion in the assessable value of the goods manufactured by the appellant of charges that it received towards engineering and technical know-how. We are concerned in this appeal with the goods manufactured by the appellant and supplied to Daulat S.S.K. Ltd., Hal....

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....has not dealt with this point. The Commissioner (Appeals) concluded that the technical know-how and drawing and designing charges "relate pre-manufacturing activities which finally lead to manufacture of the final product/plant and hence contribute to the cost of manufacture." 3. A reading of the agreement between the party does not impel us to accept this view. The agreement as we have note....

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....ilding and other details shall be furnished by the supplier to the purchaser. (c)       The quality and quantity of utilities etc. require for running the plant." 4. There is no reference elsewhere in the agreement to provision of know-how by the appellant. 5. It will be clear from this article that the technical documentation and information related enti....