2005 (3) TMI 217

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.... - The appellants imported raw materials for the manufacture of catalyst from M/s. Engelhard Corporation, USA. The appellant-company is a joint venture company formed under an agreement between UCAL Fuel Systems and M/s. Engelhard Corporation, USA to manufacture certain automotive exhaust catalyst products. The appellants' joint venture company had entered into Technical Information Licence Agreem....

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....  The Tribunals have been consistently holding the view that the transfer of technical know-how relatable to products manufactured in India cannot be included under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The following cases are relied : Ferodo India (Pvt.) Ltd. v. CC - 2002 (142) E.L.T. 343 (T) = 2002 (50) RLT 751 Vestas RRB India Ltd. v. CC - 2004 (178) E.L.T. 636 (T) = 200....

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....the supplier. (iv)   The lower authority has held that royalty has been paid only for finished goods as the same is not relatable to the goods under import and therefore not includible. She has failed to extend the same yardstick for the payment of technical know-how fee which is again relatable only to finished goods to be produced in India. (v)     The transac....

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....cess Equipment. Under the catalyst formulations it is stated "Engelhard technology which incorporate specific precious metal solutions of platinum group metals combined with other proprietary and non-proprietary raw materials". Ld. DR urges that the agreement to provide technical know-how includes an obligation to supply precious metal solutions of platinum group metals which are the imported item....