2014 (11) TMI 22

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....or the Appellant. Shri D. Nagvenkar, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - Heard both sides. 2. The appellant filed this appeal against Order-in-Appeal No. 722-723/MCH/ADC/GVC/ NCH/2012, dated 16-8-2012 whereby the learned Commissioner (Appeals) has upheld the lower adjudicating authority's order. 3. Briefly stated fac....

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....tems for two wheelers and they are importing raw material components and capital goods for manufacture of Dis Brake Systems. The learned Advocate appearing for the appellant taken us through the relevant clauses of the agreement and submitted that royalty for technical know-how is for the manufacture of sub-assembly and not for the goods and components imported for the manufacture of finished prod....

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....s that as regard the royalty and licence fees related to imported goods, condition of sale has to be crossed before element of royalty or any other charges has to be included in the assessable value. They placed reliance on this Tribunal's decision in the case of General Motors India Pvt. Ltd. v. Commissioner of Customs (Imports), Mumbai - 2009 (235) E.L.T. 364 (Tri. - Mumbai). 7. We have ....

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....her payment for a process, whether patented or otherwise, is includible referred to in clauses (c) and (e) such charges shall be added to the price actually paid or payable for the imported good, notwithstanding the fact that such goods may be subjected to the said process after importation of such goods". From the above it is clear that the royalty and the other charges can be included : (i....