2017 (5) TMI 1000

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....ondent ORDER Per Raju The appellant entered into a technical collaboration agreement with Valtek Inc., USA (hereinafater referred to as collaborator). The appellant s case of imports from their collaborator was taken up for examination by the Gatt Valuation Cell and after examination of the papers, the Dy. Commissioner, Gatt Valuation came to the conclusion that (i) there is no m....

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.... lump sum fee is a condition of agreement. Reliance was also placed on the decision of the apex court in Essar Gujarat 1996 (88) ELT 609 (SC) and on the decision of the Tribunal in Himson Textile 1997 (93) ELT 301. The Commissioner (Appeals) also noticed the cross objection filed by the appellant and observed that the original adjudicating authority has not cited any provision of the contract agre....

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....upported by binding judgment. The Commissioner (Appeals) has not considered the same and has not offered any findings as to why such submissions are not applicable. Ld. counsel argued that they are neither subsidiary nor they manufacture any exclusive product under collaboration. It was argued that under the collaboration agreement the foreign collaborator is providing them technical knowhow to im....