2004 (3) TMI 668

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..... - Heard both sides. Appellant filed this appeal against the Order-in-Appeal dated 13th August, 2003 passed by the Commissioner of Customs (Appeals) whereby, the Commissioner (Appeals) held that technical know-how fee has been paid in the form of royalty is addable to the assessable value of the imported goods. 2. The appellant pointed out that in terms of clause 8.1 of the contract entered be .....

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..... the imported goods. Commissioner (Appeals) while deciding the appeal against the appellant, relied on the decision of the Supreme Court in the case of Collector of Customs v. Essar Gujarat Ltd. - [1996 (88) E.L.T. 609 (S.C.) = 1996 (17) RLT 587 (SC)]. The Larger Bench of the Tribunal after considering the ratio of the Hon ble Supreme Court decision, held that, the issue before the Hon ble Supreme .....

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