2000 (11) TMI 228

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....the order impugned before us the Commissioner (Appeals) has held that a sum of DM 175,000/- payable by M/s. Clariant (India) Limited, the appellant before us, to M/s Sandoz Quinn, Lienfelden, West Germany is to be included in the assessable value of raw materials for manufacture of leather chemicals imported by the appellant from Sandoz Quinn. 2. The appellant had entered into an agreement with....

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....129D(2). Two grounds were urged in that appeal. The first was that, since Sandoz (India) and Sandoz Quinn are related, valuation of the imported goods should be determined by applying clauses (a) and (b) of sub-rule (2) Rule 4 of the Customs Valuation Rules, 1988. Secondly the amount paid for technical know-how should form part of the assessable value of the capital goods imported by the appellant....

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....now-how should form part of the cost of the raw material. This was never an issue before him and thus his finding is beyond the appeal filed before him. His conclusion therefore cannot be accepted. In any event, the reasoning leading to this conclusion is not acceptable. The agreement between the two parties does not say, suggest or imply that the purchase of the know-how is a condition for sale o....