2009 (8) TMI 1031

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..... er the lower appellate authority has accepted the contention of the Revenue that lump sum of USD 2,25,000 paid towards technical documentation and drawings under an agreement entered into by the assessees with M/s. PTI Technology Inc. California, USA is required to be added under Rule 9(1)(c) of the Customs Valuation Rules to the price under Rule 4 to be accepted as transaction value. 2. We have .....

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..... n all forms of Technical Information which have been reduced to writing or are otherwise expressed in visible form, technical data and knowledge of PTI or PTIL which is necessary to enable THE COMPANY to Manufacture or Assemble a particular Licensed Product, including, without limitation the Manual and PTI s and PTIL s secret drawings, designs, plans, trade secrets, formulae and manufacturing proc .....

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