2016 (12) TMI 822

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....hri. M.K. Sarangi, Joint Commissioner(A.R.) for the Respondent Per : Ramesh Nair The Appellant is engaged in importing Electrical Kitchens Chimney, Gas Hobs, Cook Tops, Cooking Ranges, Built Ovens and Kitchens sinks by sourcing them in the form of finished goods and components from various supplier as detailed below: Sr. No. Name of the Supplier Product Supplied Remarks 1 F....

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....Ltd. (unrelated) Cook Tops Finished goods The cases of import of above described goods was registered in the Special Valuation Branch of Customs. The appellant was asked to submit the reply to the questionnaire sent by the department. The appellant submitted the reply by various letters alongwith various documents. The adjudicating authority after considering of the documents and the expl....

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....oms(Appeals) therefore this particular matter was not tested by adjudicating authority. As regard the supplier M/s. Roblin S.A. and Flaminia Aspirator Imalat Ve Ticarets A.S. Turkey it was held that since no additioned payment over and above the invoice value is involved in this cases therefore there is no question of adding any amount in the value. As regard M/s. Nardi Elettrodomestici Spa of Ita....

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.... and the same needs to be considered on its own merit, as to whether the lump-sum know how fees and royalty paid by the importer to the Collaborator needs to be added to the declared price being condition of sale. In the present case the importer is paying lump-sum fees in addition to royalty to the Collaborator. The importer is importing Electric Kitchen Chinmney, which are in the nature of finis....