Supreme Court · 2007 INSC 626 · Decided 17 May 2007
Commissioner of Customs (Port), Chennai v. M/S. Toyota Kirloskar Motor PVT.LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 626 · [2007] 7 S.C.R. 94
- Case number
- CIVIL APPEAL No. 3635/2006
- Decided
- 17 May 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise and Salt Act, 1944. Sections 2(22), 2(23), 14(1) and 156-Capital goods and parts imported C under agreement for setting up an automobile manufacturing plant-Disputes arising between revenue authorities and importer regarding proper transaction valve of goods imported-Whether know-how to be included for arriving at proper transaction value of goods imported-Agreement providing D that technical assistance and know-how not to be given as condition precedent, but as and when importer makes a request therefor and not otherwise-Held, distinction clearly exists between an
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