2005 (7) TMI 235

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....(T)]. - This is an appeal against Order-in-Appeal No. 166/2003, dated 30-4-2003 passed by the Commissioner of Customs (Appeals) consequent to CEGAT's remand order dated 10-4-2002. 2. The brief facts of the case are as follows :- The appellants M/s. Denso Kirloskar Industries (Pvt) Ltd., Bangalore entered into technical licence agreement dated 28th January 99 with M/s. Denso Corporation, Japa....

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....rned advocate appeared for the appellants and Shri R.N. Viswanath learned SDR for the Revenue. 4. The learned advocate argued in the following manner. (1)        In terms of Rule 91(c) royalties and licences fee can be added to the transaction value of the imported goods if the following conditions are satisfied. (a)      &n....

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.... E.L.T. 283 (LB)] (iii)       Panalfa Dongwon India Ltd. [2003 (155) E.L.T. 287 (LB)] (iv)       Mando Brake Systems [2004 (163) E.L.T. 333] (v)        AMC Cookware Pvt. Ltd. [2004 (173) E.L.T. 217 (Tribunal) = 2004 (TIOL 361-CESTAT] (vi)       NEG Micon (India) ....

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.... layouts, testing and quality control data, and production and testing equipment data (including drawings of tool, jig, die and drawings of special machines and equipment of LICENSOR'S design which LICENSOR and LICENSEE mutually agree as being necessary in the manufacture of CONTRACT PRODUCTS by LICENSEE) released in and used by the LICENSOR during the term of this Agreement in the commercial prod....