https://www.taxtmi.com/caselaws?id=84529 Technical know-how fee paid to a foreign collaborator is includible in the assessable value for central excise when it is linked to product planning, quality control, standard maintenance and marketability. The Tribunal applied the principle that expenditure having a nexus with manufacture and contributing to the value of excisable goods up to the stage of removal forms part of assessable value. On that basis, the fee was treated as manufacturing-related expenditure rather than a post-manufacturing selling expense, and the departmental appeal succeeded. en-us Tue, 29 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84529 Technical know-how fee paid to a foreign collaborator is includible in the assessable value for central excise when it is linked to product planning, quality control, standard maintenance and marketability. The Tribunal applied the principle that expenditure having a nexus with manufacture and contributing to the value of excisable goods up to the stage of removal forms part of assessable value. On that basis, the fee was treated as manufacturing-related expenditure rather than a post-manufacturing selling expense, and the departmental appeal succeeded. Case-Laws Central Excise Tue, 29 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84529