TMI Blog2016 (3) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... gn supplier - Includibility of licence fee in the assessable value - Rule 9(1)(c) of Customs Valuation Rules, 1988 - Held that:- the issue involved is squarely covered against the appellant vide CESTAT judgement in the case of Star Entertainment [2014(5) TMI 713-CESTAT-Mumbai (LB)]. Thus, the appellant has no case on merit. It is however seen that the said judgement of CESTAT is a 2 : 1 majority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of appellant with consequential relief - Appeal No. C/354-355/2011-CU(DB) - Final Order No.50061-50062/2016 - Dated:- 13-1-2016 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri Anil Mishra, Advocate For the Respondent : Shri Sanjay Jain, D.R. ORDER PER R.K. SINGH: Appeals are filed against order-in-appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The investigation revealed that the appellant had paid to the suppliers licence fee which was paid before importation of the goods and was held to be a condition of sale rendering the same includible in the assessable value under Rule 9(1)(c) of the said Customs Valuation Rules. 3. The appellant has contended that in the case of M/s Star Entertainment, the issue has been finally decided agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said judgement of CESTAT is a 2 : 1 majority judgement. Initially there was difference of opinion between the ld. Member (Technical) and ld. Member (Judicial) and the issue was then referred to the 3rd Member. It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the licence fee in the assessable value necessitating the reference to a 3r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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