2005 (8) TMI 500

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..... spondent. [Order per : C. Satapathy, Member (T)]. Heard both sides. The original authority has taken US $ 15,000, paid by the respondents to their foreign collaborators, into account and has apportioned the same over the imports made during the impugned period hiking the value by 4.1%. 2. The lower appellate authority has held that the payment of Technical know-how fees has no nexus w .....

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..... s cut to shape and size for making office stationery products like file folders, ring binders etc. It cannot be concluded from the details furnished that the technical know-how fee is in any way related to import of such materials or that payment of such fees is a condition of sale. On the other hand, the fee appears to be related to assistance in procuring machines and for starting the commercial .....

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