2015 (5) TMI 488

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..... f know-how-fees in the assessable value of imports is remitted to the Commissioner for revaluation - It is not even necessary to decide these issues by this Court as we would also be constrained in taking up these issues for want of adequate material. Thus, we find that the Tribunal has rightly remitted these issues back to the Commissioner for decision in the light of its observation made in resp .....

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..... l were challenged, the appeal was, however, admitted limited to the issues 4 and 5.These areas under: Issue No.(iv): Whether concessional rate of duty applicable to Project imports will be available to import of PTA and Paraxylene Plant and goods imported under OGL. Issue No.(v): Whether know how fee of US $ 24.60million or any part there of is required to be included in the assessable value .....

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