16. Similarly, in Commissioner of Customs v. Ferodo India (P) Ltd.

M/S Coal India Ltd vs. Commr.of Customs(Port) Kolkata

The appeal is dismissed

Bench: The Customs, Excise & Service Tax Appellate Tribunal, Kolkata (‘Cestat’ For Short Digitally Signed By Ashish Kondle Date: 2025.05.01 11:42:33 Ist Reason: Signature Not Verified

…. Payment of 8 percent of the FOB price to the Indian agent was a condition of sale of the imported goods. Such payment was made purely as a condition of sale of the imported goods. It was based on an understanding between the foreign supplier 4 (2008) 4 SCC 563 13 and M/s Voltas Limited. Various services provided by M/s Voltas Limited were on behalf of the foreign supplier as its agent. The services rendered were to identify the requirement of the spares to be imported and therefore the payments so made had a direct nexus to the imported goods. As the local agent, services provided by M/s V…

Commissioner of Customs (Port) Kolkata vs. M/S. Steel Authority of India Ltd

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE ANIRUDDHA BOSE

…Vs. J.K. Corp. Ltd. 4. (2015) 14 SCC 750: Commissioner of Customs Vs. Hindalco Industries 5. (2015) 16 SCC 506: Commissioner, Customs Vs. Denso Kirloskar Industries 28 6. (2007) 5 SCC 371: Commissioner of Customs Vs. Toyota Kirloskar 7. (2008) 4 SCC 563: Commissioner of Customs Vs. Ferodo India (P) Ltd. 17. In the case of Essar Steel Limited (supra), there were two contracts with the overseas exporter. One was a purchase order for setting up of a plant. The other was between Met Chem Canada Inc. with Essar Ltd. to associate the former as a technical consultant to render technical services…

Commnr. of Customs, Ahmedabad vs. M/S. Essar Steel Ltd

…ticular, also applies to any amount paid for post- importation technical assistance. What is necessary, therefore, is a separate identifiable amount charged for the same. ” 16. Similarly, in Commissioner of Customs v. Ferodo India (P) Ltd., (2008) 4 SCC 563, this Court dealt with Rule 9(1)(e) and the Essar Gujarat judgment as follows: “22. In the alternate, it has invoked Rule 9(1)(e). This Rule 9(1)(e) cannot stand alone. It is a corollary to Rule 4. There is no finding in the present case that what was termed as royalty/licence fee was in fact not such royalty/licence fee but some other payment…

Commnr. of Customs, Ahmedabad vs. M/S. Essar Steel Ltd

…ticular, also applies to any amount paid for post- importation technical assistance. What is necessary, therefore, is a separate identifiable amount charged for the same. ” 16. Similarly, in Commissioner of Customs v. Ferodo India (P) Ltd., (2008) 4 SCC 563, this Court dealt with Rule 9(1)(e) and the Essar Gujarat judgment as follows: “22. In the alternate, it has invoked Rule 9(1)(e). This Rule 9(1)(e) cannot stand alone. It is a corollary to Rule 4. There is no finding in the present case that what was termed as royalty/licence fee was in fact not such royalty/licence fee but some other payment…

Commissioner of Central Excise, Delhi vs. M/S. Maruti Udyog Ltd

Appeal is dismissed

…of excise duty, sales tax or other taxes which is included in the wholesale price is to be excluded in arriving at the excisable value. This Section has been so construed by this Court in Asstt. Collector of Central Excise and Ors. v. Bata India Ltd., [1996] 4 SCC 563, and it is thus clear that when cum-duty price is charged, then in arriving at the excisable value of the goods the element of duty which is payable has to be excluded. The Tribunal has, therefore, rightly prceeded on the basis that the amount realised by the respondent from the sale of scrap has http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 2…