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TMI Blog2006 (8) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. Appellant filed this appeal against the order passed by the Commissioner (Appeals), Customs. The appellant made import of certain capital goods and filed a Bill of Entry. The Customs authorities loaded the price declared by the appellant holding that the technical know-how and licence fee of Rs. 25 Lakhs, mentioned in the foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration is in respect of technical know-how in respect of production of goods and training of the appellant s employee. 3. The appellant relied upon the three decisions of the Larger Bench reported in 2003 (155) E.L.T. 274 in the case of M/s. S.D. Technical Services, other is M/s. Polar Marino Agglomerates Ltd. [2003 (155) E.L.T. 283) and M/s. Panalfa Dongwon India Ltd. [2003 (155) E.L.T. 287] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in respect to carry on the business of manufacture in India and the sale of the goods so produced in India. There is nothing in the agreement which shows that the consideration of Rs. 25 Lakhs is in respect of the capital goods imported by the appellant. In this situation, we find that the impugned order whereby the consideration of Rs. 25 Lakhs is added to the value of the capital goods is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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