This order was companyfirmed by the Commissioner A .
8426/02 Commnr.
Under the agreement, the licensee was required to import buy raw material and capital goods from the licensor.
In this companynection, reliance was placed on the judgment of this Court in CoC v. Essar Gujarat Ltd. reported in 1996 88 ELT 609 SC .
Vide order dated 22.9.1999 the adjudicating authority held that, technical know how fees and royalty were related to the imported goods and were a companydition of sale for the import thereof and companysequently, the adjudicating authority loaded the CIF value of the imported goods with the proportionate amount of know how fees and royalty.
8426 OF 2002 with Civil Appeal Nos.
However, by the impugned order dated 12.2.2002, the Tribunal held that the know how fees and the royalty payments stood related to the brake liners and brake pads to be produced in India and number to the imported goods.
CIVIL APPEAL NO.
of Customs v. M s Ferodo India Pvt.
Under the agreement, the licensor agreed to permit manufacture of brake liners and brake pads licensed products by the licensee.
Under the agreement, the licensor agreed to disclose the relevant secret processes, formula and information to the licensee.
KAPADIA, J. This batch of civil appeals is filed by the Department and is directed against the orders passed by the Customs, Excise Gold Control Appellate Tribunal CEGAT whereby and whereunder the appeals filed by the respondents importers herein stood allowed.
Hence, this civil appeal by the Department.
