2009 (8) TMI 1031

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....ariharan, Jt. CDR, for the Respondent. ORDER Vide the impugned order the lower appellate authority has accepted the contention of the Revenue that lump sum of USD 2,25,000 paid towards technical documentation and drawings under an agreement entered into by the assessees with M/s. PTI Technology Inc. California, USA is required to be added under Rule 9(1)(c) of the Customs Valuation Rules to ....

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.... and distribute the Licensed Products. 1.7 'Technical Know-how' shall mean all forms of Technical Information which have been reduced to writing or are otherwise expressed in visible form, technical data and knowledge of PTI or PTIL which is necessary to enable THE COMPANY to Manufacture or Assemble a particular Licensed Product, including, without limitation the Manual and PTI's and PTIL's sec....