TaxTMI 
TaxTMI 
2013 (8) TMI 580
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....enue filed this appeal against the ld. Commissioner (Appeals)'s order 39/2005 (JNCH) dated 17.2.2005 whereby the ld. Commissioner (Appeals) has upheld the lower adjudicating authority's order. 3. The respondent M/s. Max Atotech Ltd. imported goods from their collaborator and associated companies M/s. Atotech B.V. Netherland (Atotech for short). Since the import was from their collaborator and ass....
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....nufacturing operation in India as per the know-how agreement is not includable to the price of the imported goods, and accordingly upheld the lower adjudicating authority and dismissed the appeal of the revenue. Hence the appeal. 4. The contention of the Revenue is that the ld. Commissioner (Appeals) has erred in holding that the running royalty paid on percentage of net sale price for manufactur....
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.... in Collector vs. Essar Gujarat Ltd. 1996 (88) ELT 609 (SC) is applicable to the case. 5. The contention of ld. advocate appearing for the respondent is that there is no condition in the said agreement for the respondent to purchase the raw material from Atotech. The contention is that on purchase of raw material by the respondent from Atotech the latter was to charge the prevailing international....
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....ue in terms of Rule 9 (1)(c) of Customs Valuation Rules, 1988 which is reproduced hereunder for reference: "Rule 9(1)(c)- royalties and license fees related to the imported goods that the buyer is required to pay, directly or indirectly, as a condition of the sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or paya....