TMI Blog2016 (1) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... UPREME COURT] has upheld the Tribunal’s order and dismissed the Revenue appeal. By respectfully following the Apex Court decision and also maintaining this Tribunal’s decision referred above, we hold that the technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods. - Decided in favor of assessee. - C/213/2003 - FINAL ORDER No. 41775 / 2015 - Dated:- 21-12-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri C. Ramkumar, Adv., For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER Per: R. Periasami This is the second round of litigation in the Tribunal. The present appeal is fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the agreements and also submits that they have imported only less than 1% of the capital goods from their related supplier and also drew attention to the OIO, where the adjudicating authority clearly held that the relationship does not influence the price and he should not have loaded the technical knowhow fee, drawing and design fee and engineering services fee with the transaction value. He relied on the following case laws in support of his contension. 1. UOI Vs. Mahindra Mahindra Ltd.-1995 (76) ELT 481 (S.C.) 2. Daewoo Motors India Ltd. Vs. CC, New Delhi-2000 (115) ELT 489 (Tri.) 3. CC, New Delhi Vs. Prodelin India (P) Ltd.-2006 (202) ELT 13 (S.C.) 4. CC, Bombay Vs. Maruti Udyog Ltd. Gurgaon-1987 (28) ELT 390 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of various case laws relied by the appellants in Daewoo Motors India Ltd., (supra), Mahindra Mahindra Ltd.(supra), Essar Gujart Ltd.(supra) and Maruti Udyog Ltd. Gurgaon (supra). Whereas, on perusal of the impugned order, we find that the Commissioner (Appeals) failed to give any finding of the directions of the Tribunal order to examine the case laws. We also find that it is full of factual errors and mistakes in the operative portion of the order, the Commissioner (Appeals) stated the appeal filed by the department is allowed when there was no revenue appeal pending before him and it is only the assessee s appeal, which was remanded to the Commissioner (Appeals). At page-7 of the order where the appellate authority directed for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... panese Company to the respondent was for the manufacture of the contract products by the respondent herein, naturally, after the setting up of the plant. This cost is, thus, incurred after the importation of the goods. 4. The matter is squarely covered by the judgment of this Court in Civil Appeal No. 3042 of 2004 dated 13.04.2015 in the case of Commissioner of Customs, Ahmedabad Vs. M/s. Essar Steel Limited - 2015-TIOL-63-SC-CUS. We, thus, do not find any merit in this appeal which is accordingly, dismissed. 8. The ratio of the above Apex Court judgment is squarely applicable to the facts of the present case as in the present case also lumpsum fee related to technical knowhow, drawing and design fee and engineering services fee, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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