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Rhone Poulenc India Ltd. Versus Commissioner of Customs Mumbai

2016 (3) TMI 984 - CESTAT MUMBAI

Whether the raw material imported by the appellant from their parent concern needs to be loaded with the value of royalty paid by them to parent concern - Import of raw materials from their collaborator - Held that:- the agreement is titled as a technical know-how agreement. The entire agreement is in respect of the finished goods to be manufactured by the appellant in their factory from the technical know-how received from parent concern. The said agreement does not talk about or restrict the a .....

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tled by the higher judicial fora. - Decided in favour of appellant - Appeal No. C/1093/2004 - Final Order No. A/85634/2016-WZB/CB - Dated:- 8-1-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : None For the Respondent : Shri D K Sinha, Asstt Commissioner (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: 407/2004 MCH dated 29/07/2004 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. When the matter was called out none appear .....

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facts that needs to be read are M/s Rhone-Poulene (India) Ltd. (herein after referred to as Importer) imported raw materials, from their Collaborator, M/s Rhone-Poulene Rorer SA, France and associated Companies (herein referred to as "Collaborator) was examined by SVB for determination of assessable value under Section 14 of the Customs Act, 1962 read with Customs Valuation Rule, 1988, (CVR, 1988). As per Technical know-how Agreement dated 01/03/1997, which will remain valid for ten years, .....

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have been imported by them. As per the adjudicating authority, the said lump-sum payment and royalty is not related to the imported goods and hence not covered under Rule 9 of CVR, 1988. Holding so, declared transaction value was accepted by him under Rule, 8 of CVR, 1988. The said order was examined by Commissioner (Import), in review, in which it is held that the lower authority while accepting the transaction value under Rule 4(3) of CVR, 1988, has ignored that it is mandatory to make additi .....

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he agreement the importer shall purchase all the raw materials needed for manufacturing of the licensed products from the Collaborator; import of such goods started after signing of the agreement where in payment of technical know how fees and royalty are condition of the agreement. In view of the Supreme Court decisions in Essar Gujarat Ltd., 1996 (88) ELT 609 (SC) and State Bank of India vs. Commissioner of Customs, Bombay, 2000 (115) ELT 597 (SC), royalty paid/ payable is includible in value .....

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