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2015 (5) TMI 696 - SUPREME COURT

2015 (5) TMI 696 - SUPREME COURT - 2015 (320) E.L.T. 42 (SC) - Valuation under Rule 9 of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Addition of licence fee and fees paid for basic engineering services to the invoice price of the imported goods for the copper smelting plant - Fees paid under the Licence Agreement and under the Basic Engineering, Training and Technical Services Agreement related to the import of the capital goods was not a condition of sale - He .....

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f 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 p .....

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11-5-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr Jaideep Gupta, Sr. Adv. Mr Arijit Prasad, Adv. Ms Rashmi Malhotra, Adv. Mr Ritesh Kumar, Adv. Mr B Krishna Prasad, AOR Mr Vikram Nankani, Sr. Adv. Mr Alok Yadav, Adv. Mr Somnath Shukla, Adv. Mr Harish Pandey, AOR Mr Udit Jain, Adv. For the Respondents : Mr V Lakshmikumaran, Adv. Mr M P Devanath, AOR Mrs L Charanaya, Adv. Mr Vivek Sharma, Adv. Mr S Vasudevan, Adv. Mr Rachit Jain, Adv. Ms Hemant Bajaj, Adv. Mr Aman D, A .....

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e 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 w .....

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felt aggrieved against this approach of the Assistant Commissioner of Customs and filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) allowed the said appeal holding that the licence fee and fees paid for basic engineering services should be added to the invoice price of the imported goods for the copper smelting plant in terms of Rule 9 of the aforesaid Rules. Against this order of the Commissioner (Appeals), the assessee preferred appeal which has been allowed by the Cu .....

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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 o .....

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