2013 (4) TMI 188

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....ed by the assessee brings up a valuation dispute in respect of the equipments imported by them from M/s Five Call Badcock,(FCB for short) France during the period from December 1985 to April 1986 for setting up Plant in India. Under the relevant contract, the appellant had also paid to the supplier, system design and engineering charges amounting to F.Fr. 23,32,600/- (Rs.40.84 lakhs). Under Rule (....

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....d. The same view was taken by the Commissioner of Customs (Appeals), who also held that the design and engineering charges paid by the appellant to M/s FCB were includible in the assessable value of the imported equipments under the above Rule in the absence of proof of relation of such charges to the indigenous equipments. Hence the present appeal of the assessee. 2. The learned counsel for the ....

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....ssable value of the imported machinery under Rule 9(1)(b)(iv). Reliance was also placed on G.E. Plastics India Ltd Vs. Commissioner of Customs Mumbai [2004 (169) ELT 46 (Tri-Del)] wherein the same provision was held to be inapplicable to the assessment of the imported equipment. The learned counsel finally pointed out that the provisions of Rule 9(1)(b)(iv) of the Customs Valuation Rules 1988 were....

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....60 (Tri-Che)]     - Panacea Biotech Ltd. Vs. Commissioner of Customs, New Delhi [2008 (229) ELT 323 (SC)]     - Andhra Petrochemicals Vs. Collector of Customs, Madras [1997(90) ELT 275 (SC)] 4. We have carefully considered the submissions and have found eminently good reason for remanding this case to the original authority. Admittedly, the goods in question were i....