2016 (12) TMI 827

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....inst the order of Dy. Commissioner, GATT Valuation Cell. 2. The appellant had earlier filed an application for change of name from M/s Cadbury (India) Ltd. to M/s Mondelez India Foods Pvt. Ltd. The appellants have now converted to a Private Limited Company and they have changed their name to M/s Mondelez India Foods Pvt. Ltd. The appellants have filed a miscellaneous application change of cause title. They have also submitted a Certificate of Incorporation issued by Govt. of India, Ministry of Corporate Affairs. The change of name in cause tile is allowed. Miscellaneous application is accordingly disposed off. 3. The appellants had entered into an agreement with Cadbury Schweppes Overseas Ltd., UK for technical assistant and royalty a....

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....this ground, the lump sum payment and running royalty was sought to be included in the assessable value. On this ground, a prayer was made to Commissioner (Appeals) to remand the case back to the lower authority for de novo consideration and passing a speaking order. The Commissioner (Appeals) examined the issue and observed that though the appellants have been held to be related to the collaborator, but declared value has not been examined under Rule 4(3) of the Customs Valuation Rules, 1988 for acceptance or otherwise in reference to test value. The Commissioner (Appeals) has observed that since there is no third party sale of these items, the Dy. Commissioner should have examined the provisions of relevant agreement. The Commissioner (Ap....

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....t imported from the foreign collaborator but from the Cadbury International, a group company. He argued that the appellants were also buying cocoa powder locally from the domestic market and the imports from the foreign were only to make up the short fall in supply. He argued that the relevant evidence by way of sample invoice was produced to Dy. Commissioner of Customs to show that the price charged by the foreign supplier was the same as the price charged by them to others. He argued that after examining the said data, the Dy. Commissioner has come to the conclusion. 4.2 The other raw material namely, cocoa butter flavor was used in only premium chocolates and the same was not imported from the collaborator but from the Cadbury Interna....