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TMI Blog2016 (12) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) has thereafter allowed the appeal of the Revenue. This essentially means that the Commissioner (Appeals) has remanded the matter back to the original adjudicating authority. Import of Neopolitan chocolates, cocoa butter and cocoa butter flavor - related party transaction - foreign collaborator agreement - valuation to be done under Rule 4(3) of the Customs Valuation Rules or under Rule 9(1)(c) of the Customs Valuation Rules? - Held that: - So far as Neopolitan chocolates is concerned, it is a finished goods and it is totally unrelated to the collaboration agreement and, therefore, it cannot be a subject matter to the current dispute on account of the agreement entered into by the appellant. The Order-in-Original c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have changed their name to M/s Mondelez India Foods Pvt. Ltd. The appellants have filed a miscellaneous application change of cause title. They have also submitted a Certificate of Incorporation issued by Govt. of India, Ministry of Corporate Affairs. The change of name in cause tile is allowed. Miscellaneous application is accordingly disposed off. 3. The appellants had entered into an agreement with Cadbury Schweppes Overseas Ltd., UK for technical assistant and royalty agreement. The facts of the case were examined by the Dy. Commissioner of Customs, GATT Valuation Cell, who passed the order holding that - (i) The appellants are related to the collaborator but relationship has not influenced the price and other payments rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) examined the issue and observed that though the appellants have been held to be related to the collaborator, but declared value has not been examined under Rule 4(3) of the Customs Valuation Rules, 1988 for acceptance or otherwise in reference to test value. The Commissioner (Appeals) has observed that since there is no third party sale of these items, the Dy. Commissioner should have examined the provisions of relevant agreement. The Commissioner (Appeals) has thereafter allowed the appeal of the Revenue. This essentially means that the Commissioner (Appeals) has remanded the matter back to the original adjudicating authority. 4. Learned Counsel for the appellant argued that the Commissioner (Appeals) has, witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that the relevant evidence by way of sample invoice was produced to Dy. Commissioner of Customs to show that the price charged by the foreign supplier was the same as the price charged by them to others. He argued that after examining the said data, the Dy. Commissioner has come to the conclusion. 4.2 The other raw material namely, cocoa butter flavor was used in only premium chocolates and the same was not imported from the collaborator but from the Cadbury International at the price at which the Cadbury International supplied to others. He argued that the relevant evidences were produced to the Dy. Commissioner. He further argued that there is no condition for buying cocoa or cocoa butter flavor from the foreign collaborator in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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