(1.) THIS appeal is directed against the order -in -appeal made by the Commissioner of Customs (Appeals) on 13.9.2004 upholding the order -in -original to the extent of its apportioning technical -now -how fee of Rs. 30 lacs (Rupees Thirty Lacs) to the CIF invoice value of the goods imported, namely, machinery for manufacture of threads.
(2.) THE appellant had entered into a joint venture with the foreign -collaborator. There was a joint venture agreement under which manufacture, marketing, distribution and sales licence was to be undertaken. The licensed products were defined under that Agreement as follows:
(3.) IT was contended on behalf of the appellant before us that, there was no allegation made in the show cause notice, that the provisions of Rule 9(1)(c) of the Customs Valuation Rules, 1988, could not have been invoked by the Appellate Commissioner, because the fees for the licensed products under the know -how Agreement did not relate to the imported goods, namely, the machinery in respect of which the Customs duty was duly paid. The learned Counsel submitted that in an identical case of the same appellant relating to the goods received at Delhi Port under the same know -how agreement, the Tribunal had set aside a similar order of Commissioner (Appeals).