Supreme Court of India
Commissioner of Customs, Mumbai v. M/s Clariant (india) Limited, Worli
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the above reasons we set aside the impugned judgment of the Tribunal and remand the matter to the adjudicating authority which will decide the matter de novo in accordance with the Customs Valuation Rules, 1988.
Judgment, page 5
From the headnote
Customs Act 1962-Technical collaboration agreement-Between manufacturer-Company and another company-Import of raw material by the manufacturer under the agreement-Revenue imposing technical know- how charges to the assessable value of the raw material-Adjudicating Authority held the charges not inc/udible to the value of raw material as the companies were not related-Appellate Authority holding the same to be includible-Tribunal in view of admission by the manufacturer, despite holding that the companies were related, held the charges not inc/udible to the cost of raw material-On appeal,
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