2008 (9) TMI 165

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.... Raghavan and M. Kannan, Counsels, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - The respondents had imported 'Nuosyn Manganese' from M/s. Oxywax Ltd., Cleveland, U.K. The Special Valuation Branch (SVB) of the Department launched investigations into the relationship; between the importer and the supplier. The importer furnished a copy of the agreement between them and the supplier....

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....atter allowed the appeal after finding that the payment of £ 10,000 made by the assessee to the supplier was in no way related to the imported goods and therefore the amount was not liable to be added to the transaction value under Rule 9(1)(b)(iv) ibid. The present appeal of the Department is directed against the Appellate Commissioner's order. 2. In this appeal, it is emphatically submitted ....

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....ules, 1988 and not under Rule 9(l)(b)(iv) of the Rules which provision was invoked by original authority. In other words, the case of the Revenue at this stage is beyond the scope of the SVB's proposal. This apart, we find that the appellant has not established the existence of the conditions for invoking Rule 9(l)(c). The technical know-how fee of £ 10,000 was paid by the importer as considerati....