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TMI Blog2008 (9) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... t had no relation to the imported goods - moreover, the payment was not a condition for the sale of the goods to the importer - Rule 9(l)(c) is not applicable - aforesaid fee was not liable to be added to T.V of the goods – revenue appeal dismissed - C/341/2001 - 946/2008 - Dated:- 2-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. R. Bhagya Devi, SDR, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the technical know-how fee of £ 10,000 paid by the importer to the supplier was to be added to the transaction value of the goods in terms of Rule 9(1)(b)(iv) of the said Rules and (c) the value was to be determined under Rule 8 of the said rules in finalization of pending provisional assessments. Aggrieved by this decision of the original authority, the party preferred an appeal to the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the collaborator is correctly includable in the assessable value of the proprietory components imported from the collaborator, as per Rule 9(1)(c) of the CVR '88." 3. After hearing the learned SDR for the appellant and the learned counsel for the respondents, we find that the Revenue is for addition of the technical know-how fee to the transaction value of the goods under Rule 9(l)(c) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the contra in this appeal of the Revenue are only ipse dixit. Neither of the conditions for applicability of Rule 9(l)(c) existed in this case. Therefore, the aforesaid fee was not liable to be added to the transaction value of the goods imported by the respondents. This view is squarely supported by the decision of this Bench in HIS Automotive Ltd. v. Commissioner of Customs, Chennai, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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