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2005 (4) TMI 203 - CESTAT, BANGALORE
Extract:
.......capital goods. It is also very clear that the payment of technical know-how fee is not a condition of sale of the goods to be valued. In terms of the decided case laws the Technical Know-how fee under these circumstances is not includible in the assessable value. We allow the appeal with consequential relief. (Pronounced in open Court on 29-4-2005)