Per Justice K.K. Usha : In this appeal at the instance of the Importer, challenge is against the order passed by the Commissioner (Appeals) dated 30.4.2003. The issue arising for consideration is whether licence fee of 2,60,000 DKK payable by the appellant on each Wind Turbine Generator (WTG for short) produced in India is liable to be added to the value of components/parts imported from the collaborator in terms of Rule 9(1)(c) of the Customs Valuation Rules, 1988. There is also an issue as to whether service fee of 6000 DKK payable by the appellant to the collaborator for deploying technical assistance by competent personnel for servicing the WTG under annual maintenance contract is liable to be added to the value of imported parts/component under Rule 9(1)(c). The Deputy Commissioner passed an order dated 12.2.2001 wherein he has held that licence fee and service fee shall be added to the transaction value as per Rule 9(1)(c) of the Customs Valuation Rules, 1988. Appeal filed by the assessee was allowed by the Commissioner (Appeals) holding that payment of licence fee and service fee are not, in any way, connected with the goods under import. Against the above order departm