Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1995 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (8) TMI 140 - AT - Central ExciseExtract: .......e. 14. emsp Having regard to the case law cited and relied upon by the appellants, and respectfully agreeing with the ratio of the judgments as discussed above, we hold that technical know-how fee paid to the foreign collaborator shall be includible in the assessable value. In the circumstances, we set aside the impugned order and allow the appeal.
|