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2016 (1) TMI 554 - CESTAT CHENNAI

2016 (1) TMI 554 - CESTAT CHENNAI - TMI - Valuation - inclusion of payment of lumpsum fee towards technical knowhow fee, drawing and design fee and engineering services - Held that:- The adjudicating authority itself in his order clearly says that the relationship of the joint venture company where the relationship between the supplier and the appellant has not influenced the price of import and in fact accepted the transaction value except for loading the technical knowhow fee, drawing and desi .....

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dable 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 filed against the OIA dated 30.04.2003. 2. The brief facts of the case rel .....

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the impugned order and allowed the appeal with consequential relief. 3. Revenue preferred appeal against the said order of the Commissioner (Appeals) before the Tribunal and the Tribunal in Final Order No. 440 - 444/2002 dated 21.03.2001, in a batch of appeals remanded the case to the Commissioner (Appeals) for denovo with the direction to examine the case laws and to pass a fresh order. The Commissioner (Appeals) in the impugned order 164/2003 dated 30.04.2003, upheld the OIO. Hence the presen .....

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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-200 .....

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ws referred by the Tribunal for consideration by the Commissioner (Appeals), three are in their favour and only one case law in the case of CC, Ahmd. Vs. Essar Gujart Ltd. - 1996 (88) ELT 609 -SC, is against the assessees and not applicable to their case. He submits that the Hon ble Supreme Court in the case of Denso Kirloskar Industries Pvt. Ltd. (supra) has upheld this Tribunal s order and he requests to allow their appeal. 5. On the other hand, the Ld. AR appearing on behalf of the Revenue re .....

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to the Commissioner (Appeals) with the direction to re-examine the case laws and to pass fresh orders, taking into consideration 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 fi .....

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s in denovo on merits and not given any clear findings as directed by this Tribunal. 7. On merits, we find that the imports relates to the period 2001. On the issue of addition of lumpsum fee towards technical knowhow, drawing and design fee and engineering services fee, this Tribunal as well as well as Hon ble Apex Court has already settled the issue. This Tribunal in the case of Saint Gobain Glass India Ltd. (supra) on identical issue has allowed the appeal and also that the Tribunal in the ca .....

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red to as CESTAT ) has vide the impugned judgment dated 22.07.2005 held that the consideration paid for the aforesaid technical information provided by the Japanese Company cannot be included as the same is for post importation. 3. On the plain reading f the aforesaid agreement, it becomes clear that the technical information which was to be provided by the Japanese Company to the respondent was for the manufacture of the contract products by the respondent herein, naturally, after the setting u .....

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