9911796707
TMI Blog2005 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (T)]. - This appeal has been filed against the Order-in-Appeal C. Cus. 19/2003, dated 31-1-2003 passed by the Commissioner of Customs (Appeals), Chennai. 2. The appellants imported components of clutch system from M/s. Valeo SPA, Frans and its subsidiary M/s. Valeu SPA, Italy. The importer paid FF (France Frank) 8 millions in terms of Technology transfer Agreement dated 31st January, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eloped by Valeo. The ld. Advocate stressed the point that the technology transfer fee has been paid only for the manufacture of the products in India and they are in no way related to the imported goods and payment of technology transfer fee is not a condition of sale of the imported goods. In the above circumstances the fee is not includible under Rule 9(1)(c) of the Customs (Valuation) Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se carefully. A perusal of the various provisions of the agreement reveals that the Technology Transfer fee is paid for the manufacture of clutch assembly in India. The appellants do not import all the components/raw materials of the products to be manufactured in India from the foreign company with whom they entered into Technology Transfer Agreement. It is seen that in the year 2000-01 only 9% o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces, the technology transfer fee is not includible in the assessable value; in the light of the following decisions. (i) Siemens Ltd. v. CC, Mumbai - 2005 (183) E.L.T. 31 (Tri.-Mumbai) (ii) Engelhard Environmental Sys. India Ltd. v. CC, Chennai - 2005 (185) E.L.T. 155 (Tri.-Chennai) (iii) S.D. Technical Service v. CC, New Delhi - 2003 (155) E.L.T. 274 (Tri.-LB) (iv) Polar M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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