2013 (8) TMI 580

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....otech B.V. Netherland (Atotech for short). Since the import was from their collaborator and associated companies the case was registered in GATT Valuation Cell for examination and valuation of goods imported by them. Accordingly, the respondent was directed to submit reply to the questionnaire which was complied with by the respondent. The lower adjudicating authority accepted the transaction value declared in the invoice under Rule 4 of the Customs Valuation Rules, 1998. Aggrieved by the same, the department filed appeal before the ld. Commissioner (Appeals) on the ground that the respondent have not paid nay element of royalty payable towards the licence and technical know-how necessary to manufacture the Atotech speciality chemicals whic....

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....t 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 price to Atotech group price. The contention is that there is no dispute that know-how supply purchase pertain to the goods manufactured in India and not to the imported goods and the ld. Commissioner (Appeals) distinguished the decision in Essar Gujarat Ltd. (supra). The contention is that royalty and technical know-how paid is not condition for sale of the goods and same is not includable in the assessable value. In support of the contention they have placed reliance in CC vs. Ferodo India P....