Per A.K. Srivastava : The appeal is at the instance of the Revenue. The challenge is against the order passed by the Commissioner (Appeals) dated 9.1.2002. The issue arising for consideration is whether lump sum payment of Swiss Francs 9,89,000 payable as consideration for consultancy and engineering services rendered by M/s. Holder Bank Management and Consultancy Ltd., Switzerland (referred to as HMC for the purpose of brevity) is required to be added to the invoice value of the capital goods, raw materials, etc. imported by the appellants under Rule 9 (1) (c) of the Customs Valuation Rules, 1988.

2. The facts giving rise to this Appeal filed by the Revenue, being aggrieved by the Order-in-Appeal, are that the appellants entered into an agreement with HMC for Consultancy and Engineering Services in the realization of the project, for which lump sum payment of Swiss Francs 9,89,000 was paid by the respondents. In terms of clause 1.2 of the agreement, HMC provided consultancy services in the areas of plant design, production and manufacture techniques. The nature of the services provided were in the areas of preparation of technical concept to meet state-of-the-art technologies,