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2015 (11) TMI 441
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....hak, Adv., Ms. Nisha Bagchi, Adv., Ms. Sunita Rani Singh, Adv. And Mr. B. Krishna Prasad,Adv. ORDER The respondent-assessee had imported components of Tractors from M/s. Same Duetz Farh, Italy and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the customs duty thereon. The Customs Authorities, however, found that the respondent had also entered into....
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....g procedures and Methods as defined in Clauses 5 and 6 and as in Annexure II of this Agreement in respect of the Products and Parts; C)granting the use of Intellectual Property Rights; D)supplying the technical information and drawings regarding the products and parts as mentioned in this Agreement." We have also gone through the details of the aforesaid services which were to be provided....