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TMI Blog2016 (11) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... ts sub-assemblies and related items. Out of it a plastic injection moulds. Similarly, in case of stamping foil the price at which the goods have been supplied to the appellant is slightly higher than the price at which the same have been procured by the foreign collaborator. It is apparent that the relationship has not influenced the price on the goods. In so far as addition of royalty under Rule 9 (1) (c) is concerned neither order-in-original nor grounds of appeal filed before the Tribunal have anything to show that the purchase of goods was a condition of transfer of technical know-how fee. In the absence of that assertion and evidence thereof demand under Rule 9 (1) (c) cannot be accepted. The appeal filed by the Revenue is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Studioplast Italy cannot be relied. It was argued that the data is not comparable as in Sl.No.4 of the said data. The date of procurement invoice is after the date of import invoice. He further argued that in Sl.No.5 11 no details of procurement invoices are provided. He further argued that in four cases i.e. Sl.No.1, 6, 8 10 of the data procurement price of the foreign collaborator is the same at the price at which it has been supplied to the MPL. He argued that in view of the above, it can be seen that relationship has influenced the price and therefore, addition of 20% of the appeared to be justifiable. He further argued that technical know-how fees has to be added in terms of Rule 9 (1) (c) of the Customs Valuation Rules, 1988. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanced by 20% under Rule 8 but the basis of the same has not been disclosed in the order, hence the same appears to be arbitrary. As per the appellants, the supplier is not manufacturer of the imported raw materials, i.e. Girlamid, and the same is procured by them from other third party suppliers. Admittedly there is no third party import of such goods. During hearing they have submitted a comparison chart showing the procurement price and the price charged to them. The relevant procurement invoices are also enclosed. As per the lower authority no currency has been mentioned, on the contrary it is seen that in the said invoices currency has been shown in their native language i.e. Prezzo . In fact in the invoices raised by Studioplast, Ital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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