WIPRO GE MEDICAL SYSTEMS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal at the instance of the assessee is directed against order passed by the Commissioner of Customs (Appeals), Chennai dated 28 -11 -2003. Under the above order the Commissioner has loaded the value of the goods imported by the assessee by 20%. He has also added the lump sum payment of technical know -how fee to the total value of all parts imported by the appellant from M/s. Yogokawa Medical Systems (YMS) and Affiliates of M/s. GEYMS and Affiliate under Rule 9(1)(c) of the Customs Valuation Rules.

(2.) Appellant is a joint venture of Wipro and GE, USA and is a subsidiary of GE, USA. It is engaged, inter alia, in the manufacture and sale of medical equipments including Ultra Sound Scanners and CT Scanners. For the manufacture of the above two items components are imported by the appellants from affiliates of GE as also from other parties.

(3.) The appellant has entered into an agreement on 15 -10 -90 with YMS which is also a subsidiary of GE. In terms of the agreement YMS had to supply or transfer technology relating to the manufacture of ultra sound scanners and CT scanners by the appellant in India. Appellant has to pay technical know -how fee for the above transfer of technology.