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2017 (1) TMI 968 - AT - CustomsValuation - addition of value of drawings, designs etc. in terms of Rule 9(1)(b)(iv) of Customs Valuation Rules, 1988 - inclusion of royalty in invoice - Know-How Agreement - Condition for sale - Held that: - there is no express clause that the supply of technical knowhow against payment of technical knowhow fee and royalty is linked to sale. However, technical knowhow required to manufacture these products has been transferred to the appellant and it entitles them to manufacture the same. However, appellants are not free to disclose the technical knowhow to any other person in terms of clause 8 & 12 of the agreement. It is obvious that it is not open to the appellant to source the material from any person other than the foreign collaborator as it is not possible to part with the designs and drawings of the components to anyone else without concurrence of the collaborator - this aspect of the agreement has not been specifically examined by the original adjudicating authority. Appeal disposed off by way of remand.
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