Supreme Court · 2008 INSC 231 · Decided 21 February 2008
Commissioner of Customs v. M/S Ferodo India PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 231 · [2008] 3 S.C.R. 147
- Case number
- CIVIL APPEAL No. 8426/2002
- Decided
- 21 February 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
147 " r COMMISSIONER OF CUSTOMS A v. M/S FERODO INDIA PVT. LTD. (Civil Appeal No. 8426 of 2002) -· FEBRUARY 21, 2008 B (S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.) ~ Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule 9(1)(c) - Price of imported goods - to manufacture licensed products - It was to import raw material from licensor and to pay license fee and royalty- Department loading CIF value of imported goods D with know-how fees and royalty - Tribunal holding that know-- how fees and royalty related to licensed products to be produced in
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