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2015 (11) TMI 441 - SUPREME COURT

2015 (11) TMI 441 - SUPREME COURT - 2015 (325) E.L.T. 241 (SC) - Valuation - Inclusion of value of technical know how fees - Held that:- Court have also gone through the details of the services which were to be provided under the agreement. From the reading it becomes apparent that all these services are post-importation and, therefore, could not be added to the value of the goods imported. The matter is squarely covered by the judgment delivered by this Bench in the case of Commissioner of Cust .....

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e price at which the goods were imported and seeking to pay the customs duty thereon. The Customs Authorities, however, found that the respondent had also entered into Technical Know-how Agreement with the same manufacturer and the cost of the said Technical Know-how agreement was not included by the importer while declaring the value of the goods. Show cause notice was issued and demand contained therein was confirmed vide Order-in-Original by the Adjudicating Authority. The Tribunal has delete .....

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