9911796707
TMI Blog2004 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, namely, Twin Screw Extruder machine with accessories and spare parts imported by the assessee. A show cause notice was issued to the appellant by the Customs authority seeking to finalize the assessment by including know-how fee of US $ 38,000 paid to CNCCC to the value of capital goods imported. The adjudicating authority took the view that the licence fee is not includible in the value of capital goods except to the extent of US $ 2850. Department took up the matter in appeal and the appellant filed a cross-objection. The Commissioner (Appeals) under order dated 18-2-2002 allowed the appeal filed by the department. The appellant challenged the above order before the Tribunal. By order dated 2-7-2002 Tribunal remanded the matter to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hthalate), PVC (Polyvinyl Chloride)/ ABS, PC (Polycarbonate/PE (Polyethylene) /PP (Polypropylene), their properties are set in Annex.2 to this agreement." The term 'Know-how' is defined as follows :- "The Know-how-the experience, know-how, production secrets required for the production 'Licensed Products". Technical documentation which is required for the production of the licensed products are listed in Annexure I to the agreement. The above would clearly show that the Know-how licence was not granted in respect of production of Twin Screw Extruder machines imported by the appellant. Under an agreement dated 16-4-1993 CNCCC had agreed to sell to the appellant and the appellant agreed to buy two pieces of TSSJ 58 Twin Screw Extrusion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no application in this case. The learned Counsel for the appellant has correctly relied on the ratio of the following decisions of this Tribunal :- (1) M/s. Mando Brake Systems - 2004 (163) E.L.T. 333 (2) M/s. S.D. Technical Service (LB) - 2003 (155) E.L.T. 274 (3) Panalfa Dongwon India Ltd. (LB) - 2003 (155) E.L.T. 287 (4) M/s. Polar Marmo Agglomerates Ltd. (LB) - 2003 (155) E.L.T. 283 6.We follow the ratio of the above decisions and hold that no part of the licence fee is liable to be added to the transaction value of the machines imported. But since there is no challenge before us by the assessee on the inclusion of 2500 US $ to the assessable value made by the adjudicating authority, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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