2016 (9) TMI 775

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....nt ORDER The appellant, M/s.Caprihans India Ltd., imported certain machinery from Verinigte Kunststoffwerke GmbH, Germany (VKW in short).  On 25/09/97, the appellant entered into two agreements with VKW.  One agreement was for know-how licence and technical assistance agreement and the second agreement was sale and purchase agreement.  The appellant is a subsidiary of  VKW wi....

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....e agreement.  The learned Counsel argued that there is no link whatsoever between the two agreements.  The learned Counsel relied on the decision of the Tribunal in the case of SD Technical Service - 2003 (155) 274 (Tri-LB) and Polar Marmo Agglomerates Ltd. - 2003 (155) ELT 283 (Tri-LB). The learned Counsel also pointed out that the decision of the Tribunal in the case of  Welspun M....

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....ties covered under the know-how agreement are of post importation activities. 4.  The learned AR argued that the two agreements have been executed on the same day and  there are  common parties of the said agreement.  He argued that the decision of Essar Gujarat Ltd. (supra) is squarely applicable. 5.  We have gone through the rival submissions.  We find that there ....