2016 (6) TMI 395

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....tt. Commissioner(A.R.), for the Appellants Shri. N. D. George, Advocate for the Respondent ORDER Per  Ramesh Nair This Revenue s appeal is directed against Order-in- Appeal No. 134/2004(JNCH) dated 28/12/2004 passed by the Commissioner of Customs, Appeals JNCH, Sheva Mumbai whereby Ld. Commissioner(Appeals) by upholding the Order-in-Original, rejected the appeal filed by the Reven....

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....accepted by him under Rule 4 of CVR, 1988. Aggrieved by the Order-in-Original dated 10/5/2000, Revenue filed appeal before Commissioner(Appeals). Ld. Commissioner(Appeals) though upheld the order-in-original but given detailed findings on merit that lump-sum fees for technical assistance and licence agreement is not includible in the assessable value. Aggrieved by the impugned order-in-appeal, rev....

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....h Bhatia Vs. Commissioner of Customs, Delhi[2003(155) ELT 423(S.C.)] (c) Collector of Customs Vs Pankaj V. Sheth[1997(90) ELT 31(Cal)] 4. Shri. N.D. George, Ld. Counsel appearing on behalf of the respondent submits that adjudicating authority has held that lump-sum fees for technical know how is not includible in the assessable value on the ground that respondent being 100% EOU there i....

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....ncludible there is no impact of Revenue as no custom duty payable on the import by EOU. For this reason also Revenue's appeal does not survive as Revenue is not going to gain any Revenue by enhancing value. He submits that the Technical assistance fees paid by the importer respondent has already been taken into account for the purpose of net foreign exchange earning therefore there is no other imp....