TMI Blog2016 (12) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority Ld. Commissioner(Appeals) has not rebutted the findings of Ld. Adjudicating authority. We therefore find that the matter should be re-considered by the Commissioner(Appeals) - appeal allowed by way of remand. - APPEAL NO. C/51/05 - ORDER No.A/94007/16/CB - Dated:- 28-11-2016 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. J.C. Patel, Advocate for the Appellants Shri. M.K. Sarangi, Joint Commissioner(A.R.) for the Respondent Per : Ramesh Nair The Appellant is engaged in importing Electrical Kitchens Chimney, Gas Hobs, Cook Tops, Cooking Ranges, Built Ovens and Kitchens sinks by sourcing them in the form of finished goods and components from various supplier as detailed bel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered in the Special Valuation Branch of Customs. The appellant was asked to submit the reply to the questionnaire sent by the department. The appellant submitted the reply by various letters alongwith various documents. The adjudicating authority after considering of the documents and the explanation given by the appellant, invoice value of various suppliers have been accepted and the case has been finalized under Rule 8 of Customs Valuation Rules, 1988. Aggrieved by the Order-in-Original, the Revenue filed appeal before the Commissioner(Appeals), who has allowed the appeal of the Revenue therefore the appellant is before us. 2. We heard both sides and perused records. 3. At the outset, we observed that the adjudicating authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s inaddition to the price declared under Rule 4, and the same needs to be considered on its own merit, as to whether the lump-sum know how fees and royalty paid by the importer to the Collaborator needs to be added to the declared price being condition of sale. In the present case the importer is paying lump-sum fees in addition to royalty to the Collaborator. The importer is importing Electric Kitchen Chinmney, which are in the nature of finished goods, from the Collaborator. It is not a case that the same price is applicable to any other importers or that there is any case of third party import. Hence such payment is a condition of sale and the ratio of Supreme Court decision in the case of Essar Gurajarat is applicable. From the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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