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Showing contexts for: reverse engineering in Vestas Rrb India Ltd. vs Cc on 13 October, 2000Matching Fragments
5. Decision of this Tribunal in Himson Textile Engg. was questioned before the Supreme Court in Himson Textiles Engg. Industries Ltd. v. Commissioner of Customs, Mumbai . Supreme Court reversed the decision of this Tribunal and remanded the matter for fresh decision in the light of the principle stated by Their Lordships in Mahindra & Mahindra and Maruti Udyog Ltd. .
6. In the instant case, payment of 1.5 million DKK had nothing to do with the value of the wind electric generators. They could be assembled or worked without the know-how for which the lump sum payment was effected. The know-how obtained was in relation to post import activities. In other words, the lump sum payment of 1.5 million DKK had no connection whatsoever on the import of the capital goods imported. Therefore, the facts on hand cannot justify loading of price shown in the invoices by adding the above mentioned lump sum payment of 1.5 million DKK to the assessable value. Contrary view taken by the authorities below are unsustainable.