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TMI Blog2016 (12) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... r(A.R.) for the Respondent Per : Ramesh Nair The Appellant is engaged in importing Electrical Kitchens Chimney, Gas Hobs, Cook Tops, Cooking Ranges, Built Ovens and Kitchens sinks by sourcing them in the form of finished goods and components from various supplier as detailed below: Sr. No. Name of the Supplier Product Supplied Remarks 1 Faber Spa Electric Kitchen Chimney Finished goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Special Valuation Branch of Customs. The appellant was asked to submit the reply to the questionnaire sent by the department. The appellant submitted the reply by various letters alongwith various documents. The adjudicating authority after considering of the documents and the explanation given by the appellant, invoice value of various suppliers have been accepted and the case has been finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blin S.A. and Flaminia Aspirator Imalat Ve Ticarets A.S. Turkey it was held that since no additioned payment over and above the invoice value is involved in this cases therefore there is no question of adding any amount in the value. As regard M/s. Nardi Elettrodomestici Spa of Italy, the Adjudicating authority has given detailed findings that knowhow charges of US$ 40,000/- and royalty of 8% on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer to the Collaborator needs to be added to the declared price being condition of sale. In the present case the importer is paying lump-sum fees in addition to royalty to the Collaborator. The importer is importing Electric Kitchen Chinmney, which are in the nature of finished goods, from the Collaborator. It is not a case that the same price is applicable to any other importers or that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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