2004 (3) TMI 668

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...., SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. Appellant filed this appeal against the Order-in-Appeal dated 13th August, 2003 passed by the Commissioner of Customs (Appeals) whereby, the Commissioner (Appeals) held that technical know-how fee has been paid in the form of royalty is addable to the assessable value of the imported goods. 2. The app....

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....goods and not to the imported goods, is not addable to the assessable value of the imported goods. Commissioner (Appeals) while deciding the appeal against the appellant, relied on the decision of the Supreme Court in the case of Collector of Customs v. Essar Gujarat Ltd. - [1996 (88) E.L.T. 609 (S.C.) = 1996 (17) RLT 587 (SC)]. The Larger Bench of the Tribunal after considering the ratio of the H....