9911796707
TMI Blog2008 (7) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. This appeal filed by the assessee is against an order of the Commissioner (Appeals) upholding the proposal of the Deputy Commissioner of Customs (Special Valuation Branch) to add technical know-how fee paid by the assessee to the overseas supplier of the goods imported by the former, to the transaction value of the said goods under Rule 9(1)(c) of the Customs Valuation Rules for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s putforth by their counsel today is that the payment of technical know-how fee had no relation to the capital goods and inputs imported by the assessee from the supplier of technical know-how. It is their further case that such payment of technical know-how was not a condition for purchase of the capital goods and inputs from the supplier. On this basis, it is argued that the technical know-how f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase and therefore such addition is ruled out. In this connection, reliance has been placed on the apex Court s judgment in Commissioner of Customs v. Ferodo India Pvt. Ltd. - 2008 (224) E.L.T. 23 (S.C.). In the cited case, it was held by the Hon ble Supreme Court that, where the importer was not obliged to pay technical know-how fee to his technical collaborator abroad as a pre-requisite for suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. If there was any relation , it was between the technical know-how fee and the products manufactured in India. In the circumstances, the appellants are justified in claiming support from the cited judgment of the Apex Court. In this case, there is no evidence of the sum of 5,00,000 FF having been paid by the appellants to the foreign party and therefore, in any case, there can be no proposal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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