Per P.G. Chacko : After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with predeposit and allowing the application for out-of-turn disposal of the appeal, we take up the appeal.

2. Under a Franchise Agreement dated 5.4.1998, the appellants had obtained technical know-how from M/s. Marrybrown Fried Chicken SDN, BHD, Malaysia for their Fast Food Restaurants in India. The agreement made them liable to pay licence fee/technical know-how fee of US$ 25,000 to the Malaysian company. It also obligated them to pay a sum of US$ 82,500 as franchise fee to the said company for use of patents, trademarks, brandnames etc. of the latter in India. Further, the appellants were also liable to pay royalty @ 2% for the first five years and thereafter @ 3% on the monthly gross sales of the licensed product. The appellants imported "Chicken Flavouring" and "Chicken Mix Seasoning" from the Malaysian company and the same were sought to be cleared on payment of duty without including in the assessable value the above amounts paid to the Malaysian company. The Special Valuation Bran