TaxTMI 
TaxTMI 
2014 (11) TMI 22
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....r, 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 facts of the case are that the appellants have i....
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....w 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 products. The contention is that they are paying ro....
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....ed 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 carefully considered the submissions and perused the ....
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....s 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) In case of imported goods (ii)....