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Commissioner of Customs (I) Mumbai Versus Meccanica Plast Pvt. Ltd.

Valuation - 20% loading was done on the declared CIF value - Rule 8 of the Customs Valuation Rules, 1988 - foreign collaboration agreement - Rule 9 (1) (c) of the Customs Valuation Rules - Held that: - It is seen that the price of imports made by the appellants are roughly the same as price at which they have been procured by the foreign collaborator from other parties. Further, we have been informed that these items are in the nature of plastic granules. It can be seen that plastic granules wou .....

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so far as addition of royalty under Rule 9 (1) (c) is concerned neither order-in-original nor grounds of appeal filed before the Tribunal have anything to show that the purchase of goods was a condition of transfer of technical know-how fee. In the absence of that assertion and evidence thereof demand under Rule 9 (1) (c) cannot be accepted. The appeal filed by the Revenue is dismissed. - APPEAL No. C/1357/05, Appln. No. C/CO/211/08 - Order No.A/93417-93418/16/CB - Dated:- 4-10-2016 - Mr. M. V. .....

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n for technical assistance for manufacture of contract product. The adjudicating authority had examined the contract and had held that MPL and Meccanica RPC , Italy are joint venture wherein Meccanica RPC , Italy hold 54% share in MPL. The original adjudicating authority had held that MPL Meccanica RPC Italy are related parties. Since MPL could not submit any evidence to demonstrate that the inputs value are not influenced by relationship 20% loading was done on the declared CIF value resorting .....

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ment invoice is after the date of import invoice. He further argued that in Sl.No.5 & 11 no details of procurement invoices are provided. He further argued that in four cases i.e. Sl.No.1, 6, 8 & 10 of the data procurement price of the foreign collaborator is the same at the price at which it has been supplied to the MPL. He argued that in view of the above, it can be seen that relationship has influenced the price and therefore, addition of 20% of the appeared to be justifiable. He furt .....

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ance with article 6.1 (c) and the said capital goods form part of the manufacturing line installed for production of the contract product. 2. Learned Counsel for the MPL argued that they had submitted enough evidence in respect of imports. In para 2 of the cross objection following has been stated: The imported raw material such as Grilamid Plastic Granules, stamping foil, etc., for manufacturing the said products. They imported one Hot stamping machine and power press with one progressive stamp .....

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ia of similar goods. Hence, the valuation under Rule 5 to 7A, was not done. Declared value has been enhanced by 20% under Rule 8 but the basis of the same has not been disclosed in the order, hence the same appears to be arbitrary. As per the appellants, the supplier is not manufacturer of the imported raw materials, i.e. Girlamid, and the same is procured by them from other third party suppliers. Admittedly there is no third party import of such goods. During hearing they have submitted a compa .....

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