9911796707
TMI Blog2008 (4) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... s not found to be a condition of the import, held that Rule 9 (1)(c) not invokable for addition of the fee to the invoice price of the imported goods - C/152/2003 and 190/2003 - 392 & 393/2008 - Dated:- 25-4-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M. N. Bharathi, Advocate, for the Appellant. Shri N. J. Kumaresh, SDR, for the Respondent. [Order per : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee. In an appeal filed by the assessee against the order of the Deputy Commissioner (SVB), the Commissioner (Appeals) upheld the lower authority's decision to add the technical know-how fee to the invoice value of the components, but set aside the order for 20% loading for "other imports". The present appeal of the assessee is against the decision relating to technical know-how fee. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in a batch of appeals which were disposed of by Final Order No.1394-1403/07 dt. 15-11-07 vide HSI Automotive Ltd. v. Commissioner of Customs, Chennai, 2008 (224) E.L.T. 439 (Tri.- Chennai). One of the factual situations considered in those cases was the following :- "(A) Import, of components/raw materials required for the manufacture, in India, of finished goods licensed [by the supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is allowed. 3. The Revenue's appeal is for 20% loading to the invoice value of "other imports". We have not found any explanation or basis for this plea, in the Revenue's appeal. The grievance of the appelant is that there is no reasoning in the appellate Commissioner's order. We have not found any reasoning in the memo of appeal either. In the circumstances, the Revenue's appeal is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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