TMI Blog2005 (7) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30-4-2003 passed by the Commissioner of Customs (Appeals) consequent to CEGAT's remand order dated 10-4-2002. 2. The brief facts of the case are as follows :- The appellants M/s. Denso Kirloskar Industries (Pvt) Ltd., Bangalore entered into technical licence agreement dated 28th January 99 with M/s. Denso Corporation, Japan. This agreement was consequent to the formation of a joint ventur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned SDR for the Revenue. 4. The learned advocate argued in the following manner. (1) In terms of Rule 91(c) royalties and licences fee can be added to the transaction value of the imported goods if the following conditions are satisfied. (a) The amount paid is related to the imported goods. (b) The amounts are payable as a condition for the sale of the imported goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) E.L.T. 29] (vii) Karnataka Petrosynthesis [2004 (169) E.L.T. 28] (viii) Wipro GE Medical Systems [2004 (171) E.L.T. 491] (ix) Jay Ushin Ltd. [2005 (181) E.L.T. 120 (Tribunal) = 2005 (TIOL) 72-CESTAT)] The learned DR reiterated the contentions in the OIA. 5. We have gone through the records of the case carefully. The goods imported are capital goods for the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is related only to the "contract products" which are air-conditioners and radiators for automobile vehicles and parts and components thereof. In other words, the technical licence fee is not related to the goods imported by the appellants. Following ratio of the case laws cited by the learned advocate, we are of the considered view that the lump sum payment made in this case, cannot be added to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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