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TMI Blog2014 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... le, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. The appellant filed this stay application and appeal against Order-in-Appeal No. 39/MCH/ADC/GVC/2013 dated 10-1-2013 whereby the learned Commissioner (Appeals) has upheld the lower adjudicating authority's order wherein the adjudicating authority has ordered for loading the ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, the appellants filed appeal before the learned Commissioner (Appeals) who upheld the lower adjudicating authority's order. Hence the appeal. 4. The contention of the appellant is that when we are paying royalty for technical know-how and remuneration for training only for the goods manufactured in India and not for the goods imported by them for trading purpose. The learned Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Apex Court held that the cost of technical know-how and payment of royalty is includible in price of imported goods. 5. The learned A.R. reiterated the findings of the learned Commissioner (Appeals). 6. We have carefully considered the submissions and perused the records. 6.1 We find that the department has sought to load element of royalty and element of remuneration fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment made towards technical know-how and royalties has to be included in the price of the imported goods. On the other hand, if such payment has no nexus with the wording of the imported goods then such payment was not includible in the price of the imported goods." 6.2 The provisions of Rule 10(1)(c) of Customs Valuation Rule (CVR), 2007 are pari materia to Rule 9(1)(c) of the CVR, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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