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2015 (11) TMI 1331 - AT - CustomsValuation - Demand of differential duty - whether the impugned order is correct in setting aside the OIO or otherwise in so far as relates to valuation of imported goods - Held that:- Lower appellate authority in her order nowhere discussed and rebutted as to how the findings of the adjudicating authority was not acceptable instead as per straightaway came to the conclusion that the payment made as per the agreement are to be added to the value of the imported goods as there must be clear cut evidence to show the know how fee is a condition of sale of goods. Whereas we find that the original authority has examined the contract agreement between CIRIA and the appellant. We perused the contract agreement dated 11.02.1994, between CIRIA SpA Italy and MMTCL India - both the conditions have been dealt in detail in the OIO passed by the adjudicating authority. We find that MMTCL is imported the goods under project imports and used the goods in the manufacture of final products which is called Z Blocks, and the same were supplied as per the original contract between to RIL & CIRIA. We also find that as per clause (6) of agreement between CIRIA and MMTCL, appellants have to make payment of 10% as a commission if the final products directly sold. In the present case, it is clearly brought out in the OIO that there is no direct sale of finished goods involved. The LAA without going into the details of contract and without examining the facts straight away ordered for loading of 14.8%. Therefore we hold that loading of value ordered by the LAA is not justified and liable to be set aside - Decided in favour of assessee.
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