https://www.taxtmi.com/caselaws?id=107043 Royalty or licence fee is includible in assessable value only where it relates to the imported goods and is payable as a condition of sale, directly or indirectly, under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The agreement here computed royalty at 3% of the net invoice value of licensed products sold in India and expressly excluded the landed cost of imported components from that base. As the payment had no direct or indirect nexus with the imported components, it was not addable to their assessable value, and the department's appeal failed. en-us Tue, 31 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107043 Royalty or licence fee is includible in assessable value only where it relates to the imported goods and is payable as a condition of sale, directly or indirectly, under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The agreement here computed royalty at 3% of the net invoice value of licensed products sold in India and expressly excluded the landed cost of imported components from that base. As the payment had no direct or indirect nexus with the imported components, it was not addable to their assessable value, and the department's appeal failed. Case-Laws Customs Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107043