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TMI Blog2015 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be provided by the Japanese company to the respondent was for the manufacture of the contract products by the respondent herein, naturally, after the setting up of the plant. This cost is, thus, incurred after the importation of the goods. - Decision made in the case 'Commissioner of Customs, Ahmedabad v. M/s. Essar Steel Limited [2015 (4) TMI 486 - SUPREME COURT] followed – Appeal dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Japan. As per this agreement, the joint venture company (the respondent herein) was to produce the products like air conditioners/ radiators. For this purpose, the respondent imported machinery components from M/s. Denso Corporation Japan and M/s. PT Denso Indonesia Corporation, Indonesia. The dispute relates to the transaction value that is to be arrived at for the purpose of import duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of CONTRACT PRODUCTS by LICENSEE) RELEASED IN AND USED BY licensor - during the term of this Agreement in the commercial production of CONTRACT PRODUCTS specifically excluding: 1) Information for innovative technology different from that at EFFECTIVE DATA, 2) such information concerning integral components and materials per se which, although forming part of or used in the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as vide the impugned judgment dated 22.07.2005 held that the consideration paid for the aforesaid technical information provided by the Japanese company cannot be included as the same is for post importation. On the plain reading of the aforesaid agreement, it becomes clear that the technical information which was to be provided by the Japanese company to the respondent was for the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X
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