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Caprihans India Ltd. Versus Commissioner of Customs, Mumbai

2016 (9) TMI 775 - CESTAT MUMBAI

Valuation - Linkage between royalty paid for transfer of know-how and sale of capital goods - agreement for know-how licence and technical assistance agreement - sale and purchase agreement - holding-subsidiary relationship - is there any direct link .....

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ere is nothing to link the two agreements. Nowhere in the agreement it can be seen that there is any link between the two. Under these circumstances, it cannot be said that the sale and purchase agreement has been executed subject to the execution of .....

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ssar Steel Ltd [2015 (4) TMI 486 - SUPREME COURT] would apply as the activities covered under the know-how agreement are of post importation activities. - Appeal allowed - decided in favor of appellant. - C/145/05 - A/89495/16/CB - Dated:- 26-8-2 .....

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te Kunststoffwerke GmbH, Germany (VKW in short). On 25/09/97, the appellant entered into two agreements with VKW. One agreement was for know-how licence and technical assistance agreement and the second agreement was sale and purchase agreement. The .....

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e Commissioner (Appeals) who set aside the order and allowed the appeal filed by the Revenue. Aggrieved by the said order the appellants are before Tribunal. 3. The learned Counsel for the appellant argued that the two agreements are independent and .....

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import of machinery under the sale and purchase agreement. The learned Counsel argued that there is no link whatsoever between the two agreements. The learned Counsel relied on the decision of the Tribunal in the case of SD Technical Service - 2003 .....

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le Apex Court in the case of Hindalco Industries Ltd. - 2015 (320) ELT 42 (SC) . The learned Counsel argued that the decision of the Hon ble Apex Court in the case of Essar Gujarat Ltd.- 1996 (88) ELT 609 (SC) is not applicable to the instant case as .....

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for the purchase of the capital goods. He argued that in the instant case the decision of the Hon ble Apex Court in the case of Essar Steel Ltd. - 2015 (319) EST 302 (SC) is applicable as the activities covered under the know-how agreement are of po .....

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