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TMI Blog2017 (2) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority correctly recorded is not includible in the assessable value of imported goods. Appeal dismissed - decided against Revenue. - C/157/05-MUM - A/85646/17/CB - Dated:- 16-1-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri C Singh, Assistant Commissioner (AR) for Appellant Ms Lakshmi Menon, Advocate for Respondent ORDER Per M V Ravindran: This appeal is filed by the Revenue against Order-in-Appeal No. 92/2004 (JNCH) dated 29th October 2004. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding enhancement of the value of the goods imported by the respondent from M/s Haeusler, Switzerland. The adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cognizance of the copy of amendment letter dated 10.05.94 which was enclosed by the appellants along with the said letter dated 17.06.2000. Therefore there is merit in the appellants contention that lower authority has failed to take into account this amendment. Therefore the order of the lower authority in adding US $ 3,60,000 to the invoice as being not sufficiently explained or that it was a payment over and above the invoice amount is not correct. I also find that the lower authority has on the impugned order observed there is no royalty payment and no licence fee As regards the US $ 85,000 it is well settled that charges towards erection commission of equipment which is a post importation activity is not includible in the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back dated document in order to protect their skin and frustrate the efforts of the law enforcing agencies. In the Agreement dated 25-03-94 at page no. 6, vide clause IV it is mentioned that the total price FOB European seaport including seaworthy packing shall be US $ 4,500,000/-. Erection and Commissioning shall take 1250 hours are mentioned. However, there is no mention of the specific amount of US $ 85,000/-. On page no. 7 of the Agreement dated 25-03-94, under the heading Technical Assistance in the paragraph 2.2 it is provided that, the entire supervision of erection and commissioning will require approx 3000 man hours under optimal conditions, out of this Haeusler shall provide 1250 man hours free of charge. The balance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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