TMI Blog1995 (12) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... eals are filed by the revenue being aggrieved with the order-in-appeal dated 20-6-1995 passed by the C.C. (Appeals), Madras. 2. The matter relates to the loading of the invoice to the extent of the royalty paid by the Indian manufacturer to the foreign collaborator. The C.C. (Appeals) in the impugned order has held that the royalty had no connection with the goods imported and as such the royalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appeal wherein it had been mentioned that the buyers were supplied the material in such a way as to improve the sale of the finished product so that the buyer could get the royalty amount in that proportion. It was also mentioned that the seller will solicit orders from others so as to improve the amount of commission payable by the seller in that proportion. We note that these are commercial co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he absence of any nexus between the payment for knowhow transfer and that for the goods imported in that case the value of the CKD packs was not loadable. In the case before us, goods imported are in the nature of a raw material and as we find that there was no obligation to purchase them exclusively from the collaborator, in our view there is no ground for loading the invoice and we find no infir ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
