2002 (8) TMI 656 - AT - Customs

Summary

The appeal considered the liability of duty on the amount paid by the appellant to ABB Electrocondutture, Italy for technical know-how for manufacturing earth leakage circuit breakers. The agreement with the Italian company included a lump sum payment and royalty for the know-how, which was not a condition for the sale of the imported goods. The Tribunal allowed the appeal, setting aside the impugned order.