2009 (8) TMI 1032

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.... 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 Japanese Yen 50,000,000 paid towards technical documentation and drawings under an agreement entered into by the assessees with M/s. Fujitsu General Limited, Japan and M/s. Fujitsu General Asia Pvt. Ltd. is required to be added under Rule 9(1)(....

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.... Assistance shall be set forth in Sections 5 and 7 hereof. The Technical Assistance shall be limited to the substantial technologies of Licensed Product(s) regarding air conditioners engineering. And the Technical Assistance shall exclude the basics of surrounding technologies of air conditioners engineering and other materials, standards or specifications contained in the Technical Documents. ....