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TMI Blog2017 (2) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to their parent company Unilever PLC or otherwise? - Held that: - the amount paid for technical know-how fee and the royalty charges are not to be included in the assessable value of the imported goods, if such payment is for the goods to be manufactured out of the technical know-how, which is transferred by an agreement - appeal allowed - decided in favor of appellant. - C/629-630/2005- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellant takes us through the entire records. It is the submission that the adjudicating authority has correctly came to a conclusion that the perfume and deodorants are imported by the appellant is nothing to do with the agreement for payment of technical know-how fee and the royalty. It is her submission that the consignment in question of perfume and deodorants were imported for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant as well as the supplier i.e. Calvin Klein Cosmetic International, Switzerland are both part of Unilever Group which holds share in both the entities and hence they become interconnected undertakings and the value has been correctly loaded. 5. On consideration of the submissions of both the sides and perusal of the records, we find that the impugned order of the first appellate authority is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enclosed copies of purchase orders raised by foreign supplier, to purchase unrelated buyers for supply of Calvin Klein perfume in various variants and pack sizes on an agreed price as cited in the purchase order. She has also gone through the copies of the invoices along with Bill of Entry, copies of the order forms in respect of sale to unrelated parties in South Africa and Argentina and came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the technical know-how, which is transferred by an agreement. The ratio is squarely applicable in the case in hand. 6. In view of the foregoing facts and circumstances of the case, we hold that the impugned order is unsustainable and liable to be set aside and we do so. The impugned order is set aside and the appeals are allowed. (Operative potion of order pronounced in Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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