https://www.taxtmi.com/caselaws?id=84558 For customs valuation of imported software, a composite countrywide licence fee was held includible in transaction value because it formed part of the price actually paid for supply and permitted use in India. The exclusion for charges for the right to reproduce did not apply, as the payment was not for an unfettered reproduction right but for the scope of authorised use. The later detailed invoice could not replace the customs-attested invoice, and the refund claim failed because the assessable value was not shown to be wrong. en-us Fri, 29 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84558 For customs valuation of imported software, a composite countrywide licence fee was held includible in transaction value because it formed part of the price actually paid for supply and permitted use in India. The exclusion for charges for the right to reproduce did not apply, as the payment was not for an unfettered reproduction right but for the scope of authorised use. The later detailed invoice could not replace the customs-attested invoice, and the refund claim failed because the assessable value was not shown to be wrong. Case-Laws Customs Fri, 29 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84558