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TMI Blog2005 (1) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... 956, have their registered office in India. The appellants import certain goods from their principals who holds 53.8% stake in the Appellants company in India and are registered with the Special Valuation Branch of Customs, Mumbai. The Special Valuation Branch of Customs, Mumbai vide other orders dated 25th September 1991 and 31st July 1998, respectively finalised the valuations after detailed stu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.2 The Deputy Commissioner of Customs, GATT Valuation Cell, by his Order No. 133/2001 dated November 8, 2001 found that the payments towards technical know-how fees and royalty as supra, against these three agreements are for manufacturing of indigenous products at their plant in India by use of technical assistance provided by the principals and they are not includible in the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under Rule 9 of the Customs (Valuation) Rules, 1988. This addition is not applicable in the facts and circumstances of this case. We rely at the decisions in the case of IGFL Refractories Ltd. v. Commissioner of Customs, Calcutta reported in 1996 (87) E.L.T. 286 and the case of Daewoo Motors India Ltd. v. CC, New Delhi reported in 2000 (115) E.L.T. 489. (b) The reliance of the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no case for Revenue, following the Larger Bench in 2003 (155) E.L.T. 274 (Tri. - LB) = 2003 (56) RLT 970. Wherein the Larger Bench had settled the issue of Technical Know-how related to Indian manufacture license and not retail to the imported goods was not permissible to be added. In view of the findings on the facts of this case we find no reason to uphold the order impugned. The same is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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