2006 (8) TMI 391

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rder per : S.S. Kang, Member (J)]. - Heard both sides. Appellant filed this appeal against the order passed by the Commissioner (Appeals), Customs. The appellant made import of certain capital goods and filed a Bill of Entry. The Customs authorities loaded the price declared by the appellant holding that the technical know-how and licence fee of Rs. 25 Lakhs, mentioned in the foreign collaborati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is in respect of technical know-how in respect of production of goods and training of the appellant's employee. 3. The appellant relied upon the three decisions of the Larger Bench reported in 2003 (155) E.L.T. 274 in the case of M/s. S.D. Technical Services, other is M/s. Polar Marino Agglomerates Ltd. [2003 (155) E.L.T. 283) and M/s. Panalfa Dongwon India Ltd. [2003 (155) E.L.T. 287] to s....