Per P.G. Chacko : In Appeal No. C/139/2004 of M/s. Boss Profiles Ltd., which arises for final hearing, the issue is whether the technical know-how fee paid by the appellant to an Italian company under a Technical Assistant Agreement to with them is liable to be included, under Rule 9(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, in the assessable value of the capital good imported by them from the said company for the purpose of setting up a plant in India for the manufacture of vitrified ceramic tiles. Similar issues are involved in the rest of the cases also. Therefore, after dismissing the stay applications and allowing the applications for out-of-turn hearing of appeals, we are taking up such appeals also for final hearing and disposal.

2. After examining the records, we note that, in all these cases, the appellants imported components/raw material for the manufacture, in India, of final products by making use of the technical know-how provided by the suppliers against payment of lump sum fees by the importers. In a few cases, the technical know-how fee paid by the importers to the suppliers of components/raw material was a considera