2005 (8) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s is an appeal against Order-in-Appeal dated 29-9-2003 passed by the Commissioner (Appeals), Chennai. The brief facts of the case are as follows. The Revenue proceeded against the appellant M/s. Mitsuba Sical India Ltd. on the ground that the appellant and M/s. Mitsuba Corporation, Japan who are foreign suppliers of the imported goods are related to each other as per Rule 2(2)(i), (ii) and (iv) of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e foreign supplier and emphasized the point that technical know-how fee and royalties are not related to the goods imported. The teclinieal know-how fee is only in respect of the products to be manufactured by the appellant in India. In any case payment of technical know-how fee and royalty is not a condition of sale of the imported goods. Hence as per Rule 9(1)(c) of the Customs Valuation Rules, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....03 (155) E.L.T. 274 (Tri. - LB) = 2003 (56) RLT 970 (CEGAT-LB) 4. Learned SDR reiterated the contentions in the Order-in-Original and the Order-in-Appeal. 5. We have gone through the case records carefully and considered the submissions of both sides. Technical assistance agreement is only for the manufacture of certain products in India by the appellant. These products are Viper Motor and L....