TaxTMI 
TaxTMI 
2005 (3) TMI 201
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.... the Order-in-Appeal C. Cus., 258/2003, dated 30-5-2003 passed by Commissioner of Customs (Appeals), Chennai. The appellants during January 2001 to March 2001 imported parts of power supply from M/s. Pillar Industries, USA. These parts are for use in the manufacture of furnace and heating equipment. The transaction value was not accepted initially. The Deputy Commissioner (SVB) passed an order hol....
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....erate the licenced product from the imported components/machinery/raw materials. On the above reasoning, the Commissioner (Appeals) held that the technical know-how fee is addable as per provision of 9(1)(c) of the Customs Valuation Rules, 1988. Aggrieved over the order of the Commissioner (Appeals), the appellants have come before this Tribunal for relief. 2. Shri C. Sarvanan, ld. Advocate appea....
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....know-how fee of Rs. Four lacs was paid to M/s. Pillar Corporation, USA in 1985 with reference to transfer of technical know-how for a medium frequency induction furnace. The said agreement has since expired and the appellant is free to manufacture without further payment of royalty. The order of the Commissioner (Appeals) is contrary to well settled principles of law wherein it is held that techni....
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....rt of these goods there is no longer any agreement as the earlier agreements had already expired. In other words, he made the point that at present they are free to manufacture the items without paying any royally to the foreign collaborator. Under these circumstances the findings of the lower authorities that the technical know-how fee is relatable to the imported goods is not in order. We find t....