Shri D.M. Atodaria. He had stated that their unit had technical collaboration with "Advani Oerlikon Ltd., Bombay", who had permitted the unit ... balance sheet and profit and loss account. The fact of technical collaboration with M/s. Advani Oerlikon Ltd., Bombay was also well known and that
Appellant M/s Yamaha Motors (India) Pvt. Limited signed a "Technical Collaboration Agreement" on 25th March 1996 with M/s Yamaha Motors ... Technical Assistance regarding manufacture of Yamaha Motorcycles. The Commissioner has also noted that since the agreement provided for Technical know-how, Technical Information, Personnel instructions
available inasmuch as appellant was using the brand name of the technical collaborator which fact had been suppressed from the knowledge of the department. Accordingly ... indicating that they were manufactured in technical collaboration with the collaborating company. Reference is only to the technical collaboration or know-how. The product
Interface, Dubai, M/s. DCM, Shriram Consolidated entered into a technical collaboration agreement with M/s. Asahi Chemicals Industries Ltd. for setting up the aforesaid ... various types of technical services and information essentially required for making the plant operational and the cost of such technical collaboration, which is essential
Glidden' printed on the product stating 'in the technical collaboration with 'Glidden' Company, U.S.A.' The goods manufactured ... paint were manufacturing their products ever since 1963. They sought technical collaboration with M/s. SCM Glidden International Co., U.S.A. The said Company
unauthorised import and misdeclaration of value.
2. Appellant entered into Technical Collaboration Agreement with Nissan Motor Co. Ltd. Japan for manufacture of Premier ... cause notice. Hence the present appeal.
5. As already indicated the technical collaboration was approved subject to the condition of progressive indigenisation. Appellant was required
Regarding inclusion of technical know-how fee in the assessable value, the learned Advocate, submitted that as per the technical collaboration agreement, the knowledge/information ... capital goods, technical know-how was not a pre-condition for sale of capital goods and vice versa. He emphasised that technical collaboration agreement
collaboration for manufacturing of Pistons had acquired a name in the field. Its brand name had also acquired reputation. The agreement with Italian Firm/ Collaborators ... This would not make Telstar an agent of Meteor. For this technical collaboration Telstar was to pay Rs. 2/- per piston
that the rejection of the invoice merely on the ground of technical collaboration between the parties and in the absence of mutual interest was wrong ... conclusion that in this case there is only technical collaboration and royally has not been paid. Where there is no evidence to show any mutual
reply, the learned Advocate referred to article 4 of the technical collaboration agreement and explained as what was meant by procurement. He stated that ... experience."
53. In Appendix HI of Volume I to the Technical Collaboration Agreement, process description and drawings have been introduced. Various process units have
