2000 (11) TMI 228 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that the cost of DM 175,000 paid for technical know-how should not be included in the assessable value of raw materials for manufacture of leather chemicals imported by M/s. Clariant (India) Limited. The Commissioner (Appeals) confused the valuation of raw materials and capital goods, leading to a remand of the case for further clarification.