2009 (8) TMI 1032

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..... ORDER Vide the impugned order the lower appellate authority has accepted the contention of the Revenue that lump sum of Japanese Yen 50,000,000 paid towards technical documentation and drawings under an agreement entered into by the assessees with M/s. Fujitsu General Limited, Japan and M/s. Fujitsu General Asia Pvt. Ltd. is required to be added under Rule 9(1)(c) of the Customs Valuation Rules t .....

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..... s 5 and 7 hereof. The Technical Assistance shall be limited to the substantial technologies of Licensed Product(s) regarding air conditioners engineering. And the Technical Assistance shall exclude the basics of surrounding technologies of air conditioners engineering and other materials, standards or specifications contained in the Technical Documents. 1.9 'Licensed Know-how' means all trade sec .....

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..... lation to the final products to be manufactured by them in India. The learned Jt. CDR has not been able to bring to our notice any clause in the relevant agreement which would establish that the payment was in relation to the imported goods. We, therefore, accept the contention of the assessees that the payment of Japanese Yen 50,000,000 paid towards technical documentation and drawings is not req .....

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