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Commnr. of Customs (General) Mumbai Versus M/s Reliance Industries Ltd.

2015 (5) TMI 488 - SUPREME COURT

Concessional rate of duty - Valuation of goods - Inclusion of know how fees - Held that:- The benefit of project import regulations is available to PTA plant and Paraxylene Plant and goods imported under OGL - The question of includibility of know-ho .....

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e find that the Tribunal has rightly remitted these issues back to the Commissioner for decision in the light of its observation made in respect of these two issues. - Decided against Revenue. - Civil Appeal No(s). 1429-1431/2005 - Dated:- 11-5-2015 .....

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n V S, Adv. Mr Rohan Shah, Adv. Mr Alok Yadav, Adv. Mr J C Patil, Adv. Mr Somnath Shukla, Adv. Mr Ashwin Dave, Adv. Ms Shilpa Balani, Adv. & Mr Vishnu Sharma, Adv. ORDER Perusal of the impugned order passed by the Tribunal reveals that the Tribun .....

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nd 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 an .....

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