Commnr. Of Customs (Port), Chennai vs M/S Toyota Kirloskar Motor Pvt. Ltd on 17 May, 2007
goods were imported from the supplier
cum collaborator (and their subsidiaries) who
transferred the technical know how and the
licensee to use their technology ... fixing the payments
under the collaboration agreement but, on the other hand,
the collaboration agreement for the technical know-how
and the supply