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(iii) S.D. Technical Service - 2003 (155) ELT 274 (Tri.LB), technical know-how fees not includible in the assessable value of importer goods.
(iv) Birla Tyres - 2001 (45) RLT 582 (CEGAT-Kol.), machinery - know-how and basic design documents - relating to the activities of manufacture of the goods (tyres) - their value is not to be added to the value of the machinery.
(v) Ferodo India (P) Ltd. - 2002 (50) RLT 751 (CEGAT-Del.), royalty and licence fee - paid to foreign supplier who is a related person, for using his brand name and technical know how for manufacture of goods in India - not relatable to the goods imported by appellants - foreign supplier only assisted in identification and procurement of the goods and made available invoices of original supplier which showed full value had been charged - royalty and licence fee not to be added as there is also no indirect payment.