Case Law Details
Case Name : Commissioner of Customs Vs Michelin India Pvt Ltd (CESTAT Chennai)
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All CESTAT CESTAT Chennai
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Commissioner of Customs Vs Michelin India Pvt Ltd (CESTAT Chennai)
CESTAT Chennai held that inclusion of royalty and technical know-how in the assessable value of the imported products unjustified as relationship has not influenced the pricing pattern.
Facts- The Respondent requested for registration in Special Valuation Branch (SVB) for their imports from M/s. Manufacture Francaise Des Pneumatiques Mechelin (MFPM), France and its group companies and subsidiaries.
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