2017 (4) TMI 197

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..... icensee are not connected with the technical know-how purchased by the appellant, the question of adding technical know-how fees to the said imports does not arise - appeal allowed - decided in favor of appellant. - C/1240/2005-Mum - Final Order No. A/93142/2016-WZB/CB - Dated:- 29-9-2016 - Shri M.V. Ravindran, Member (J) and Raju, Member (T) Shri J.H. Motwani, Advocate, for the Appellant. .....

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..... l. 2. Ld. counsel for the appellant argued that the Commissioner (Appeals) in his order has observed as follows :- Scrutiny of the technical agreement licence, reveals that as per para 4.1 under the heading Variation and liabilities the license ensures that the technical know-how to be provided by it to the licensee under this agreement will enable licensor to successfully ................. .....

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..... e equipment and machinery imported by the appellant. The Commissioner could not have set aside the order of the original adjudicating authority. 4. Ld. AR relies on the impugned order. 5. We have gone through the rival submissions. We find that the Commissioner (Appeals) has held the technical know-how under transfer is not related to equipment and machinery directly purchased by the license .....

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