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2016 (6) TMI 395 - CESTAT MUMBAI

2016 (6) TMI 395 - CESTAT MUMBAI - 2016 (344) E.L.T. 1046 (Tri. - Mumbai) - Valuation - 100% EOU - Includability - lump-sum fees for technical assistance and licence agreement - supplier and importer are related to each other - Held that:- the respondent is 100% EOU and their import is not chargeable to custom duty therefore even if there is any variations in the valuation, there will be no effect of custom duty payment. We therefore without going into merit of the issue that whether lump-sum te .....

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nd Mr. C.J. Mathew, Member (Technical) Shri. D. K. Sinha, Asstt. Commissioner(A.R.), for the Appellants Shri. N. D. George, Advocate for the Respondent ORDER Per Ramesh Nair This Revenue s appeal is directed against Order-in- Appeal No. 134/2004(JNCH) dated 28/12/2004 passed by the Commissioner of Customs, Appeals JNCH, Sheva Mumbai whereby Ld. Commissioner(Appeals) by upholding the Order-in-Original, rejected the appeal filed by the Revenue. 2. The fact of the case is that the appellant is 100% .....

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ty in the adjudication order held that since there is no duty liability on the importer for the imported inputs for their 100% EOU, and loading of technical know how fees will cause no effect on customs duties. Hence the invoice value has been accepted by him under Rule 4 of CVR, 1988. Aggrieved by the Order-in-Original dated 10/5/2000, Revenue filed appeal before Commissioner(Appeals). Ld. Commissioner(Appeals) though upheld the order-in-original but given detailed findings on merit that lump-s .....

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h has been accepted by the lower authority for lump-sum amount paid towards technical assistance was clearly relatable to import of the goods and the same is includible in the value of the goods under Rule 9(1)(c) of Customs Valuation Rules, 1988. In support of his submission, he placed reliance on following judgments: (a) Collector of Customs (Prev.) Ahmedabad Vs. Essar Gujarat Ltd[1996(88) ELT 609(S.C.)] (b) Om Prakash Bhatia Vs. Commissioner of Customs, Delhi[2003(155) ELT 423(S.C.)] (c) Coll .....

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