TMI Blog2015 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Krishna Prasad, Adv For the Respondent : Mr M P Devanath, Adv., Mr Vivek Sharma, Adv., Mr R Ramchandran, Adv., Mr Aditya Bhattacharya, Adv., Mr Hemant Bajaj, Adv., Mr Anandh K, Adv., Mr S Vasudevan, Adv. and Mr Abhinav Jaganathan, Adv ORDER A joint venture was formed between M/s. Denso Corporation Japan and M/s. Kirloskar Oil Engines Ltd., India on 07.10.1998. Thereafter, a technical licence a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was sought to be included in the transaction value. As per this agreement, technical information which was to be provided is of the following nature: - "(4) "TECHNICAL INFORMATION" i) Designs, engineering data, manufacturing land process data, basic machinery and facility layouts, testing and quality control data, and production and testing equipment data (including drawings of tool, jig, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s including bolts and nuts which are not manufactured in LICENSOR's facilities), and 3) information for excluded components, unit and assembly specified in Annex.I. ii) Purchase specifications and available material - standards for the purchase of those integral components and materials excluded in the above as not being manufactured in LICENSOR's facilities." Though the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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