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2016 (12) TMI 1430 - CESTAT MUMBAIValuation - related party transaction - fee paid to the foreign collaborator - Held that: - after examining the third party imports to different countries, the transaction value was accepted. It is seen that in the appeal before the Commissioner (Appeals), the Revenue as well as Royle Extrusion Systems Ltd. have not challenged this issue. In view of that it is not open to either party to challenge that Royle Extrusion Systems Ltd. and foreign collaborator are related and that relationship has affected the import price in terms of Rule 4 (3) of the Customs Valuation Rules. Includability of fee paid to the foreign collaborator in terms of technical collaboration agreement in terms of Rule 9 of the Customs Valuation Rules - Held that: - rule 9 relates to the supply of engineering, development, art work, design work and plans and sketches, etc. by the buyer to the supplier. In the instant case, it is the supplier who has sent the technical know-how to the buyers. Thus, Rule 9 (1) (b) (iv) has been wrongly invoked in this case. We set aside the impugned order and remand the matter back to the original adjudicating authority for deciding the issue afresh after giving an opportunity to the appellants - appeal disposed off - matter remanded back.
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