TaxTMI 
TaxTMI 
2000 (10) TMI 171
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....25 KW, appellant entered into a technology transfer and financial collaboration agreement with M/s. VESTAS, a company in Denmark. Equity participation of VESTAS in the appellant company was increased to 49%. Technology transfer was to cover - (a) manufacture of VESTAS type V27-225KW wind electric generators of requisite specification; (b) to erect and commission the wind electric generators so manufactured; and (c) to maintain the wind electric generators for its entire life. Pursuant to the agreement entered into between the appellant and the firm in Denmark parts of wind electric generators were imported. For clearing those parts Bills of Entry Nos. 28409 ....
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....ing the addition of the amount paid towards technical service charges and holding that royalty paid by the appellant to the foreign collaborator is addable to the assessable value. Operative portion of the order of the appellate authority reads : The order of the lower authority is, therefore, set aside and the matter remanded for de novo consideration and it is found necessary to include the royalty, at the appropriate time when it would be possible for computation of the loading factor with full degree of accuracy. Till such time, all the assessments which have been finalised vide the Order-in-Original would accordingly continue to remain provisional and bonds, guarantees, securities with reference to such Bills of Entry given by the a....
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....mporting those parts, unlike the facts in the case decided by the Supreme Court in Commissioner of Customs v. Essar Gujarat Ltd. 1996 (88) E.L.T. 609, there was no impediment in assembling the part and testing it or in running it. On account of this factual position, the adjudicating authority rightly came to the conclusion that the principle stated by Their Lordships in M/s. Essar Gujarat is not having any relevance in deciding the issue before him. However, he took the view that the decision of the Tribunal in the case of Commissioner of Customs, Mumbai v. Himson Textile Engg. Industries Ltd. 1997 (93) E.L.T. 301 applies to the facts on hand. In Himson Textile Engg. case this Tribunal took the view that without the transfer of technical k....
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....rice shown in the invoices by adding the above mentioned lump sum payment of 1.5 million DKK to the assessable value. Contrary view taken by the authorities below are unsustainable. 7. Adjudicating authority in paragraph 10 of the Order-in-Original came to the specific finding that payment of royalty is in no way related to the imported goods and, therefore, not includible in the invoice value. That finding in favour of the appellant herein was not questioned by the department before the Commissioner (Appeals). In the appeal filed by the present appellant challenging the inclusion of 1.5 million DKK to the assessable value of the imported goods, appellate authority, for reasons best known to her, interfered with the said finding and dire....