TaxTMI 
TaxTMI 
2016 (9) TMI 874
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.... shoes manufactured from a manufacturer located in Malaysia. In terms of the undertaken given by the manufacturer, the manufacturer undertook the following: "1. Our company will (a) use the trademarks only on the goods and not on any other goods; (b) affix the Trademarks only to the precise quantity of goods required to fill the order received from M/s.Cravatex Ltd. (the licensee) or its representative; and (c) sell the goods only to the licensee. 2. Our company has on right to (a) use the Trademarks on any goods other than those ordered by the licensee or (b) to sell the goods to any person other than the licensee. Our company will not display goods or refer to the goods in any advertising or promotional materials or acti....
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....s all know-how, technical knowledge, data, material trade secrets, drawings, specifications and information available with the foreign company relating to design, marketing, sourcing, production and retail developments of contract products as well as information relating to materials used in the manufacture thereof. The contract also provides as follows: Article 2 Technical assistance to be rendered by the foreign company The scope of technical assistance to be rendered by the Foreign Company will cover the following: a) To assist the Indian company to design, manufacture, source, assemble, sell, distribute, use and service the contract products. Article 3 Transmission of technical information 3.01 During....
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....ts own expense, if so required by the foreign company, provide the foreign company with three samples of the licensed product. The foreign company will send the samples to the address (es) specified by the foreign company. Within thirty calendar days of receipt of the samples, the foreign company will notify the Indian company in writing of the foreign company s approval or disapproval of the licensed product and will mark its approval upon and will return to the Indian company, one of the samples. If the foreign company does not provide written disapproval of the licensed product within such thirty day period the licensed product shall be deemed approved. The Indian company will not under any circumstances, use the trademarks on any produc....
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....on the footwear. The imported goods were of quality specifications, required by the foreign collaborator and were bearing the trade mark when the same were imported from the foreign vendor. Before placing orders to foreign manufacturer the appellant would select the model of the footwear from the catalogue of the foreign collaborator. The said catalogue contains the pictures of the footwear from different angles and also indicate whether it is made of rubber or leather. The appellant selects a particular model of the footwear from the catalogue. Thereafter the foreign collaborator sends a shoe of that model (not in pair) to the appellant and does not charge anything for the same. The said samples is sent by the appellant to the vendor abroa....
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....hree dimensional design with material specification. He further argued that the foreign vendor is required to manufacture the shoes as per the specimen given by the foreign collaborator and the shoes manufactured by the vendor needs to be approved by not only the appellants but also the foreign collaborator. He relied on the decision of the Hon'ble Supreme Court in the case of Andhra Petrochemicals 1997 (90) ELT 275 (SC). The learned AR also relied on the interpretative notes to the Customs Valuation Rules. 4. We have gone through the rival submissions. We find that the foreign collaborator is the owner of the brand named and of the technical details of the shoes imported by the appellant. The appellant had entered into an agreement with....