1986 (1) TMI 117

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.... Aktiebolaget SKF, SKF (U.K.) Ltd., England and Aktiebolaget S.A. des Roulement a Billes. The Company had entered into collaboration agreements with these companies for the manufacture of ball bearings and taper roller bearings in India, for technical information and assistance for manufacture of textile machineries parts in India and for supply of technical information for manufacture of new textile items in India, The import of machinery and spares constituted about 20% of the total imports and the balance is made up of imports of raw materials. The import of raw materials are mostly from SKF STAL, Hofores, which is a division of Aktiebolaget SKF but registered as a separate firm under the laws in force in Sweden. 2. Prior to February ....

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....e Appellate Collector thereafter observed that the Assistant Collector, who belongs to the cadre of post-independence recruits, should have given his attention to ascertain whether there was over-invoicing or under-invoicing. In the ultimate order the Appellate Authority observed that if the loading is proposed in respect of the invoice values of the goods imported prior to September 1,1980, then a new order would be required to be passed by Assistant Collector or some other competent authority. 4. There after the Assistant Collector, Special Valuation Branch, has issued notice dated March 9, 1981 to the Company, inter alia, reciting that in view of the appellate decision it has been decided to reopen the case and re-examine the same. Th....

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....finished goods manufactured outside India by a person entitled to use trade mark and that after importation such goods are sold in India under that or an allied trade mark. The appellate authority also found that the petitioners do not import goods manufactured outside India in accordance with the patented invention or registered design or that the petitioners pay any fees ordinarily payable for such trade mark or patent design. The appellate authority also accepted the claim of the petitioners that 80% of the total imports comprise of raw materials. On recording these specific findings, the appellate authority held that the provisions of Rule 6 of the Customs Valuation Rules are not attracted in respect of imports made by the petitioners. ....