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M/s. Kirloskar Abara Pumps Ltd. Versus CC (Imp) , Mumbai-II

2016 (11) TMI 814 - CESTAT MUMBAI

Foreign Collaboration agreement - royalty - Held that: - the appellant are require to import from the foreign collaborator any item which appellant do not manufacture but foreign collaborator does. In respect of such goods the appellant are not liber .....

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C/930/05 - A/90762/16/CB - Dated:- 5-10-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri. J. Arthur Prem, Advocate for the Appellants Shri. Chatru Singh, Asstt. Commissioner(A.R.) for the Respondent ORDER The appellant .....

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price has not been influenced by the relationship. He also held that the appellant and foreign collaborator is related. He further accepted the declared value for the purpose of assessment. Revenue challenged the said order before the Commissioner(Ap .....

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agreement as has been recorded by Dy Commissioner in his Order-in-Original. He further pointed out that Dy Commissioner has seen the pricing policy documents of Ebara Corporation, Japan duly certified by an Independent Public Accountant wherein it ha .....

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nt cannot be added to the value. 3. Ld. A.R. pointed out that the Commissioner (Appeals) has only remanded the matter back to the original adjudicating authority. He pointed out that relief sought by the Revenue from the Commissioner(Appeals) was to .....

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ion of the sale of the goods. 4. We have gone through rival submissions, We find that revenue has challenged order-in-original before the Commissioner(Appeals) seeking remand of the same. When Commissioner(Appeals) allowed the Revenue s appeal, it am .....

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