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TMI Blog2017 (4) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, is includible in the value of import of plano milling centre M machine - Held that: - foreign collaborator have a significant role in deciding what the appellant can import from others. This would clearly amount to imposition of condition of sale - the appellants are not free to import the parts, units and sub-assemblies from any source. They can do so only if the foreign collaborator allows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -how agreement ₹ 14 lakhs was paid as a consideration for technical know-how. The original adjudicating authority held that the payment of said technical know-how fee is a condition for sale and the same is related to the import of goods i.e. parts, units and sub-assemblies and therefore, is includible in the value of import of plano milling centre M machine. The said order of original adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall give to Plamag International outside India all technical know-how and information including drawings, designs, patterns and descriptions which are or may be required by Plamag International to manufacture, maintain and sell the said products namely; for the Plamag-Coroset Two-Reel Offset Rotary, cut off length 560 mm. for the Plamag-Coroset Two-Reel Offset Rotary, cut off length 546 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be seen that foreign collaborator have a significant role in deciding what the appellant can import from others. This would clearly amount to imposition of condition of sale. It is seen from the Clause 4.1.1 of the said agreement that the consideration is paid for technical know-how and information including drawings, designs, patterns and description which are or may be required by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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