https://www.taxtmi.com/caselaws?id=85015 Royalty paid by an Indian manufacturer to a foreign collaborator was not includible in the assessable value of imported raw materials where there was no obligation to source the goods exclusively from that collaborator. The royalty was linked to the production and sale of the finished goods, and no nexus was shown between that payment and the price of the imported goods. Commercial considerations relied on by the revenue did not establish that the invoice price was not genuine or had been depressed to permit loading by the royalty amount. The exclusion of the royalty from assessable value was therefore upheld. en-us Fri, 15 Dec 1995 00:00:00 +0530 Tue, 02 Aug 2011 11:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85015 Royalty paid by an Indian manufacturer to a foreign collaborator was not includible in the assessable value of imported raw materials where there was no obligation to source the goods exclusively from that collaborator. The royalty was linked to the production and sale of the finished goods, and no nexus was shown between that payment and the price of the imported goods. Commercial considerations relied on by the revenue did not establish that the invoice price was not genuine or had been depressed to permit loading by the royalty amount. The exclusion of the royalty from assessable value was therefore upheld. Case-Laws Customs Fri, 15 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85015