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2016 (9) TMI 874 - CESTAT MUMBAIValuation - royalty/ value of designs, drawings etc. - assessable value - Rule 9(i)(b)(iv) of the Customs Valuation Rules, 1988 - collaboration agreement - whether royalty/ value of designs, drawings includible in the assessable value? - Held that: - all the specifications of the shoe are supplied by the appellant to the vendor in the shape of catalogue and real shoe approved by the appellant as well as the foreign collaborator. A design need not be two dimensional it can be three dimensional piece of the product which can be copied both in respect of design and material specifications - Rule 9(i)(b)(iv) attracted - royalty/ value of designs, drawings includible. Design of the production is only one of the component of the collaboration agreement. There are many more services which are provided in respect of the goods marketed by the appellant by the foreign collaboration. Only a portion of the lump sum amount attributable to the design cost of product manufactured abroad. Matter remanded back to the original adjudicating authority for determination of appropriate quantum of the value to be added - appeal disposed off - decided against appellant.
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