S. H. KAPADIA, J.

( 1 )

1. This is a civil appeal under Section 130e of Customs Act, 1962 filed by the Department against the order dated November 27, 2000 in Appeal No. C 401/98-Bom passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT), Mumbai.

( 2 ) RESPONDENT No. 1 herein, during the assessment year 1977-78, imported raw material from M/s Sandoz Quinn (subsidiary of M/s Sandoz (India ). This was under the Technical Collaboration Agreement dated April 2, 1990, between the said two companies. That Technical collaboration agreement provided for import of capital goods, raw materials, intermediates etc. along with transfer of technical know how and technical assistance for upgradation of the respondent's manufacturing plant in India. The respondent is a manufacturer of leather chemical products. Respondent entered into three agreements particulars of which are given at page 36 of the paper book. One of the agreement is called Technical Collaboration Agreement. The other two agreements pertain to import of seeds. According to the technical collaboration agreement the respondent was to import raw materials for manufacture of leather chemical products. The Depar