TaxTMI 
TaxTMI 
TaxTMI 
2017 (2) TMI 752
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....AC (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. 26/2005 (JNCH), dated 31-1-2005 passed by the Commissioner of Customs (Appeals), Mumbai-II. 2. The issue falls for consideration after filtering out unnecessary details are whether the assessment of Perfume and Deodorants imported by the appellant is to be load....
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.... the assessable value of the imported goods is not sustainable and the reliance placed on the case of Essar Gujarat by the appellate authority, is incorrect. It is also her submission that there is no condition stipulated in the collaboration agreement, which binds the appellant to any condition of sale of the imported goods. 4. Learned AR appearing for the Revenue brings to our notice the r....
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....ent entered into by the appellant with Unilever Inc. is in respect of transfer of technical know-how of some other products and royalty payment is also for other products which are not the imported one. Hence, the claim that imported consignment is only for trading purposes, needs acceptance irrespective of source of procurement, which has been controverted by the first appellate authority, but th....
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.... could be attributed to the differences in quantity and freight rates. As against such a factual finding, there is nothing on record to show that the prices were not comparable and they were influenced due to technical know-how agreement. 5.2 Secondly, the Tribunal in the case of Saregama Industries and Another - 2016-TIOL-2397-CESTAT-MUM = 2016 (345) E.L.T. 236 (Tribunal) in similar set of ....