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TMI Blog2008 (4) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... assessable value of the imported components and parts, which were objected to by the department after noting that the appellants were related to the supplier. The Deputy Commissioner (Special Valuation Branch) passed an order directing that the technical know-how fee to be added to the transaction value of the goods under Rule 9 (1) (c) read with Rule 2 (2) and Rule 4 of the Customs Valuation Rules, 1988. The appeal filed by the assessee against the Deputy Commissioner's order was allowed by the Commissioner (Appeals) and, later on, the appeal filed by the Revenue against the appellate authority's decision was allowed by way of remand by this Tribunal. Pursuant to the remand order, ld. Commissioner (Appeals) passed the impugned order holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said countries. The standard configurations of the licensed product were laid down under Article 2 of the Agreement. Article 3 specified a period of 10 years as the duration of the Agreement. Article 4 specified the date for the coming into force of the Agreement, which was the date on which all the necessary authorizations of the Italian and Indian authorities would be obtained. Article 5, the crucial provision of the Agreement, provided for transfer of technical know-how and rendering a technical assistance and training by the licensor to the licensee. Under the provision, know-how related to the licensed product was to be made available to the licensee in the form of manuals, drawings, specification, documents or other pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een cited by ld. consultant for the appellants. We have had also occasion to consider such cases in HSI Automotive Ltd. Vs Commissioner of Customs, Chennai, 2008 (224) ELT 149 (Tri.-Chennai), wherein, disposing of a batch of appeals, we held that technical know-how fee, technical assistance fee or royalty, as the case may be, were not addable, under Rule 9 (1) (c) of the Customs Valuation Rules, to the invoice price of the imported goods. We have also heard ld. SDR, who reiterated the findings of the lower appellate authority. 4. For the reasons already noted, following our own decision rendered in HSI Automotive case, we hold that the technical know-how fee paid by the appellants to their Italian company as consideration for technical kn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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