2017 (1) TMI 69

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..... ion of raw material, naming possible suppliers of raw material etc. Held that: - in absence of actual details of the material imported and the material procured from AGM, it cannot be ascertained, whether the technical knowhow fees has influenced the value of the imported goods. We are therefore of the considered view that the matter needs to be re-considered after ensuring the facts about the nature of the goods imported and procured indigenously from AGM and also the final product manufactured by the appellant - appeal disposed off - matter on remand.
Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. S.J. Sahu, Asstt. Commissioner(A.R.) for the Appellants Shri. Mehul Jivani, C.A. for the Respondent Per : Rame .....

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..... rt of capital goods for which technical knowhow fees is being paid, accepted the invoice prices as per Rule 4(3) as the prices are as per International price list. Being aggrieved by the original order No. S/9-124 GATT/ 97 GVC dated 24.11.98, the revenue filed an appeal before the Commissioner(Appeals), who concurring with the findings of the lower authority, upheld the original order. Therefore the Revenue is before us. 2. Shri S. J. Sahu, Ld. Assistant Commissioner (AR) appearing on behalf of the appellant/ Revenue reiterates the grounds of the appeal. He further submits that the facts of the present case is similar to the fact of the case of Collector of Customs (Prev.) Vs. Essar Gujarat Ltd., [1996(88) ELT 609(SC)]. Therefore following .....

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..... a) Schenectady Herdillia Ltd.2016(335 )ELT 525 (Tri-Mum) (b) Ferodo India Pvt. Ltd. 2008 (224) ELT 23 (SC) (c) Can-Pack (India) Pvt. Ltd. 2015 (327) ELT 291 (Tri-Mum) [Affirmed in Supreme Court reported as- Commissioner Vs. Can-Pack (lndia) Pvt. Ltd.- 2016 (331) ELT (SC)] (d) Same Engines India Pvt. Ltd. 2015 (325) ELT 241 (SC) (e) Denso Kirloskar Industries Pvt. Ltd. 2015 (324) ELT 431 (SC) (f) ABB Ltd. 2013 (288) ELT 296 (Tri-Mum) (g) Mahindra & Mahindra Ltd 1995 (76) ELT 481 (SC) (h) S.D. Technical Service 2003 (155) ELT 274 (Tri-LB) (i) Essar Gujarat Ltd. 1996 (88) ELT 609 (SC) (j) C.G. Brook Hansen Electric 2009 (245) ELT 778 (Tri-Mum) 4. We have carefully considered the submissions made by both the sides. 5. Before going i .....

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