TMI Blog2015 (5) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... nd has come to the conclusion that neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the import of the capital goods nor was it a condition of sale and on that basis it has recorded the finding that the provisions of Rule 9(1)(b)(iv) or Rule 9(1)(c) or Rule 9(1)(e) of the aforesaid Rules would apply to the facts of the case. That apart, it further finds that both the Agreements, viz., Licence Agreement as well as Basic Engineering, Training and Technical Services Agreement, pertained to the services that were to be provided post import of the aforesaid goods. On this ground also, the value of these services could not have been loaded into the value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Outokumpu Engineering Contractors, Finland (for short OEC ). Three agreements of dated 12th November, 1994 were entered into between the respondent and the OEC. These are known as Licence Agreement, Delivery of Proprietary Equipments Agreement and Basic Engineering, Training and Technical Services Agreement. Under the Delivery of Proprietary Equipments Agreement, capital goods for setting up of the plant in the sum of US $ 2,10,25,000/- were imported. The bill of entry showing the aforesaid invoice value was filed. The Customs Authorities, however, wanted to load this price with the consideration that was agreed for Licence Agreement as well as Basic Engineering, Training and Technical Services Agreement. The Assistant Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) or Rule 9(1)(c) or Rule 9(1)(e) of the aforesaid Rules would apply to the facts of the case. That apart, it further finds that both the Agreements, viz., Licence Agreement as well as Basic Engineering, Training and Technical Services Agreement, pertained to the services that were to be provided post import of the aforesaid goods. On this ground also, the value of these services could not have been loaded into the value of the goods at which those were imported. It is also to be borne in mind that the respondent had purchased various capital components from many other parties and the goods for which the agreement was signed with OEC constituted only 16% of the total value. On these facts, we are of the opinion that the matter is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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