2014 (3) TMI 561

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..... trative assistance service obtained by the applicant for the manufacture/administrative control of the business in India is not related to the transactional value of the imported goods. Moreover, the royalty paid by the applicant to the foreign related person is on the manufactured goods in India not on the imported goods. These payments are not the condition of sale of the imported goods. Therefo .....

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..... elated persons and the technical assistance fees and royalty paid by the applicant to their foreign supplier is to be added in the transaction value. 3. Though the stay application as well as the appeal are listed today for disposal, on request of Shri K.S. Mishra, Addl. Commissioner, as the concerned A.R. has gone on training, we are considering the stay application only. 4. The facts of the .....

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..... pplicant and the same was answered by them. After examining the same, both the authorities came to the conclusion that the amount paid by the applicant, as per the agreements is includable in the assessable value. Aggrieved by the said order, the applicant is before us seeking stay of operation of the impugned order till final disposal of the appeal. 5. The learned counsel for the applicant took .....

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..... rative service, they are paying service charges and also agreed to make payment of fees of 4% royalty on the net sale value on the goods manufactured by them. As these agreements does not relate to the condition of the sale of the imported goods therefore, they are not required to be added in the assessable value. 6. On the other hand, the learned AR strongly opposed the contention of the learne .....

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..... administrative control of the business in India is not related to the transactional value of the imported goods. Moreover, the royalty paid by the applicant to the foreign related person is on the manufactured goods in India not on the imported goods. These payments are not the condition of sale of the imported goods. Therefore, prima facie these amounts paid by the applicant towards the service r .....

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