TMI Blog2016 (6) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 100% EOU, the Revenue's appeal does not survive. We therefore without giving any observation on the issue of valuation, dismiss the appeal of the Revenue only on the point that no custom duty demand is involved. - Decided against the Revenue - Appeal No. C/293/05 - A/87748/16/CB - Dated:- 17-5-2016 - Mr Ramesh Nair, Member(Judicial) And 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that wrong valuation should be accepted. He further submits that supplier and importer are related to each other which 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) Collector of Customs Vs Pankaj V. Sheth[1997(90) ELT 31(Cal)] 4. Shri. N.D. George, Ld. Counsel appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. 6. We find 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 technical assistance fees is includible in the assessable value or otherwise, we find that since no custom duty involved, in the present case due to respondent being 100% EOU, the Revenue s appeal does not survive. We therefore without giving any observation on the issue of valuation, dismiss the appeal of the Revenue only on the point that no custom duty demand is involved, Revenue s appeal is dismissed. ( Operative part pronounced in court ) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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