9911796707
TMI Blog2008 (3) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of raw materials X X X X Extracts X X X X X X X X Extracts X X X X ..... dian company shall purchase the raw materials i.e. Premix and flavors for the manufacture of the licensed products i.e. Rich's Whip Topping. It can be seen that the import of such goods had been started after signing of the collaboration agreement where in payment of royalty are conditions of the agreement. The issue of includibility of technical know-how/licence fee was discussed in detail in judgment passed by the Hon'ble Supreme Court in the matter of M/s. Essar Gujarat Limited (1996 (88) ELT 609 (SC) and State Bank of India Vs. Collector of Customs, Bombay (2000 (115) ELT 597 (SC) and the same are clearly applicable to the present case also. Therefore, both technical know how and royalty are clearly includible in the value in terms of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C.) and State Bank of India Vs. Collector of Customs, Bombay (2000 (115) ELT 597 (S.C.) are squarely applicable to this case. It can be noticed from the above reproduced grounds of appeal, that the main thrust of the Revenue is towards the contradiction in the order of Ld. Commissioner (Appeals). We find that there is no contradiction. In fact the Ld. Commissioner in Para 3 has reproduced the review order of the Revenue and in Para 4 gave his findings. As against the said findings, Revenue has not adduced any contrary evidence to show that the value of the technical know-how/licence fee is to be included. The whole tenor of the Revenue's (Appeal), is totally silent on this aspect, which would indicate that the Revenue had accepted the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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