TaxTMI 
TaxTMI 
2014 (12) TMI 899
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....essional fees paid by the appellant to Alcan Packaging Singen GMBH, Germany and Pechiney Plastic Packaging Inc., USA, foreign related entities of the appellant, on the raw material imported by the appellant from Alcan, Germany, on a proportionate basis, as held by the Addl. Commissioner of Customs, Mumbai, vide order dated 27-9-2010. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that the BU fees was paid by the appellant to Alcan Germany in terms of the Service agreements dated 01/01/2009 and 01/01/2010. The said agreement was in force during Jan 2009 to Jan 2010. The agreement provided for certain support and advisory services in fields such as - human resources, legal and tax consulti....
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....present appeal. The impugned orders do not specify, under which clause of Rule 10 (1), the service charges are includible in the assessable value of the goods imported. It would be relevant at this juncture to peruse the said rule 10 of CVR, which reads as under. "10. Cost and services. - (1) In determining the transaction value, there shall be added to the price actually paid or payable for the imported goods, - (a) the following to the extent they are incurred by the buyer but are not included in the price actually paid or payable for the imported goods, namely:- (i) commissions and brokerage, except buying commissions;  ....
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....any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues, directly or indirectly, to the seller; (e) all other payments actually made or to be made as a condition of sale of the imported goods, by the buyer to the seller, or by the buyer to a third party to satisfy an obligation of the seller to the extent that such payments are not included in the price actually paid or payable. Explanation.- Where the royalty, licence fee or any other 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 goods, notwithstanding the fact that ....