9911796707
TMI Blog2004 (12) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is as under:- And whereas SKF (India) is desirous of upgrading and improving its product quality to reach the International Standards and has, therefore, requested AB SKF to grant its know-how and technical knowledge and information to upgrade and improve its production quality which AB SKF has agreed to grant on terms and conditions contained herein. Clauses 2 and 3 of the said Agreement read as follows :- 2. AB SKF hereby grants to SKF INDIA a non-transferrable licence to design, manufacture and sell the upgraded products in India. Pursuant to the said licence, AB SKF shall disclose and supply the Know-how to SKF INDIA for its use in India in terms of this Agreement, SKF INDIA shall not be entitled to transfer the Know-how or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants receive a commission of 5% in case of import by the third parties which, element of commission of 5% is deducted from the price at which the invoice is issued to the Appellants in respect of its own imports. (ii) By a letter dated 6-10-2000 addressed to the ld. Dy. Commissioner, while referring to the letter dated 13-8-1998, under which, the Appellants had filed the said Agreement, the Appellants, inter alia, submitted that there should be no loading since the lumpsum technical fee and/or royalty has nothing to do with the imported goods. Hereto annexed and marked Exhibit - E is a copy of the said letter dated 6-1-2000. (iii) By letter dated 5-12-2000 addressed to the ld. Dy. Commissioner, the Appellants submitted the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration the facts and reason stated above, the Order by Dy.Commissioner of Customs is legal and proper. [b] Whether by an order passed under Section 128A(3) of the Customs Act, 1962 the Commissioner (Appeal) should set aside the order of Dy. Commissioner of Customs and remand the case back to the lower authority for denovo consideration and passing a speaking order after applying his mind to all relevant aspect of the case before him. 1.4 Pursuant to the same the Commissioner (Appeals) passed an order, now impugned before us, holding that :- [i] It clearly shows that the know-how fees are inseparable from imported goods and it is not correct for importer to say that it is not conditions of sale or say not related to imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se relates to the Raw Material etc. to be approved by AB SKF for the upgraded products to maintain the quality thereof. This clause extracted hereinbelow : In order to ensure quality of the Upgraded Products to be produced or assembled by SKF India, SKF India shall use such raw materials, equipments, tools and other items as may be approved by AB SKF from time to time. does not indicate or lead to a conclusion that something over and above the invoice price was payable to the Company. The decision in the cases of M/s. Essar Gujarat Ltd. - 1996 (88) E.L.T. 609 (S.C.) as well as State Bank of India - 2000 (115) E.L.T. 597 (S.C.) relied upon by the Deputy Commissioner had not been referred by the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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