https://www.taxtmi.com/caselaws?id=83984 The Appellate Tribunal upheld the Collector (Appeals) decision in a case involving the valuation of imported goods under the Customs Valuation Rules, 1988. The dispute arose from joint venture agreements between Indian and foreign companies, leading to the formation of a new entity. The Tribunal ruled that royalty and technical know-how fees, which were for manufacturing in India, should not be added to the assessable value of the imported goods. The decision was based on established legal principles and precedent cases, including the Supreme Court's ruling in Maruti Udyog Ltd. case. en-us Tue, 10 Jan 1995 00:00:00 +0530 Tue, 19 Jul 2011 11:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83984 The Appellate Tribunal upheld the Collector (Appeals) decision in a case involving the valuation of imported goods under the Customs Valuation Rules, 1988. The dispute arose from joint venture agreements between Indian and foreign companies, leading to the formation of a new entity. The Tribunal ruled that royalty and technical know-how fees, which were for manufacturing in India, should not be added to the assessable value of the imported goods. The decision was based on established legal principles and precedent cases, including the Supreme Court's ruling in Maruti Udyog Ltd. case. Case-Laws Customs Tue, 10 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83984