2015 (11) TMI 441

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..... es are post-importation and, therefore, could not be added to the value of the goods imported. The matter is squarely covered by the judgment delivered by this Bench in the case of Commissioner of Customs,Ahmedabad vs. M/s. Essar Steel Ltd. [2015 (4) TMI 486 - SUPREME COURT]. - Decided against Revenue. - Civil Appeal No(s). 2992/2006 - - - Dated:- 28-8-2015 - Mr. A.K. Sikri And Mr. Rohinton Fa .....

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..... y. The Tribunal has deleted the cost of Technical Know-how agreement holding that that cannot be the cost of import. We have gone through the Technical Know-how agreement which was entered into between the manufacturer and the respondent-assessee. As per this agreement, following services were to be provided by the foreign party to the respondent: A) training as mentioned in Clause 7 of thi .....

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