2005 (9) TMI 18

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..... Appeal No. C/886/04-Mum. - Final Order No. A/129/2005-WZB/C-I/(C.S.T.B.), - Dated:- 13-9-2005 - [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, and finding that the issue in this case, viz, whether the department is justified in adding to the assessable value the technical know-how fees and royalty paid to the said DME Company, USA under the Technical Know-how Agreement for .....

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..... nt under which the technical know-how for manufacture of mould bases and ejector pins is entered into no reason to order the addition to the assessable of the second-hand capital goods imported in this case can be upheld. 3. In this view of our findings, we would order setting aside the order of the Commissioner (Appeals) and restoring the order of the Deputy Commissioner and allow this ap .....

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