TMI Blog1999 (9) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... Gowri Shankar, Member (T)]. Two questions are required to be determined in this appeal filed by the department against the order of the Collector (Appeals). The first is whether M/s. Modi GBC Ltd., the respondent and General Binding Corporation, (GBC) (a US firm) are related. The second is whether the value of the drawings of the components supplied by GBC is to be added to the value of comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt shares by GBC did not satisfy this criterion. This is sought to be challenged on the ground on the same ground in the notice. 3. It will be evident that this fact of ownership of the respondent shares by GBC to the extent of 40% of equity did not attract the provisions of clause (iv) of Rule 2(2). If they have to be called as ownership or having control as observed, the stock to the extent sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t control over of the respondent. It would be out voted in any decision making by the remaining shareholders. There is absolutely no material to show that this would not so. Apart from this objection, this is an entirely new ground not contained in the notice or raised or considered therefore by the Assistant Collector or Collector (Appeals). We are unable to agree with the Departmental Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods free of charge or at the rates for use in connection with the production and sale for export of the imported goods. The departmental representative is unable to deny that there is no allegation in formulating of these drawings any goods or services were supplied by the respondent by GBC which were used. This rule therefore will not apply. The attempt to press into services Rule 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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