https://www.taxtmi.com/caselaws?id=84105 Customs valuation under Rule 9(1)(c) requires royalties and licence fees to be added to the assessable value when payable as a condition of sale, but excludes charges for the right to reproduce imported goods in India. On the memorandum of understanding, the payment was for technical assistance, documentation, drawings and manuals for tractor manufacture, and no part of it was shown to be a separate charge for reproduction rights. The photocopying and related service charges were also distinct from any reproduction right. The amount was therefore not excludible, and the assessable value was properly affirmed. en-us Thu, 16 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84105 Customs valuation under Rule 9(1)(c) requires royalties and licence fees to be added to the assessable value when payable as a condition of sale, but excludes charges for the right to reproduce imported goods in India. On the memorandum of understanding, the payment was for technical assistance, documentation, drawings and manuals for tractor manufacture, and no part of it was shown to be a separate charge for reproduction rights. The photocopying and related service charges were also distinct from any reproduction right. The amount was therefore not excludible, and the assessable value was properly affirmed. Case-Laws Customs Thu, 16 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84105