https://www.taxtmi.com/caselaws?id=92554 Amounts payable under a collaboration agreement are includible in customs valuation when they are intrinsically linked to the imported plant or operate as a condition of sale. On that basis, payments for know-how and documentation, performance guarantee, and restrictive covenant were included in the assessable value. By contrast, training after installation, commissioning, post-commencement testing, vaguely described updates, and R&D facility charges were treated as post-importation or unrelated services and excluded from valuation. The assessment was revised accordingly, with only the collaboration-related payments retained in the assessable value. en-us Tue, 12 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 14:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92554 Amounts payable under a collaboration agreement are includible in customs valuation when they are intrinsically linked to the imported plant or operate as a condition of sale. On that basis, payments for know-how and documentation, performance guarantee, and restrictive covenant were included in the assessable value. By contrast, training after installation, commissioning, post-commencement testing, vaguely described updates, and R&D facility charges were treated as post-importation or unrelated services and excluded from valuation. The assessment was revised accordingly, with only the collaboration-related payments retained in the assessable value. Case-Laws Customs Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92554