TMI Blog2007 (9) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 9(1)(c) of Customs (Valuation) Rules - C/1304/2006 - A/536/2007-WZB/C-I(C.S.T.B.) - Dated:- 21-9-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of the Commissioner of Customs (Appeals) who has set aside the adjudication order passed by the Deputy Commissioner who had enhanced the declared value of pre-recorded compact audio discs and DVD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom this clause of the agreement, it is clear that the royalty is payable on net sales in India and this has also not been disputed by the Commissioner. As per Rule 9(1)(c) of the Customs Valuation Rules, 1988, royalty related to the imported goods as a condition of sale of the goods is required to be added to the price actually paid or payable. Interpretative notes to Section 9(1)(c) state that p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not a condition of sale for export to India and this finding has not been dislodged by the Commissioner (Appeals). Therefore, the appellants are correct in their contention based upon the interpretative notes to Rule 9(1)(c) that the payment of royalty by them to Sony Corporation of America cannot be included in the price of the imported goods." 3. Learned Jt. CDR has not been able to establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 41, holding that the charges for the right to reproduce imported goods in the country of importation shall not be added to the price actually paid or payable for the imported goods in determining the customs value, as per the Interpretative Note to Rule 9(1)(c) of the Customs Valuation Rules, 1988. 4. Following the ratio of the Tribunal's order in the importer's own case cited supra, we hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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