https://www.taxtmi.com/caselaws?id=107176 Royalty or licence fee payable under a technical collaboration arrangement was considered for inclusion in the assessable value of imported components under customs valuation rules. The payment was calculated on the net invoice value of licensed products sold in India, and the agreement expressly excluded the landed cost of the imported components from that base. Because the royalty was not related to the imported goods and was not payable directly or indirectly as a condition of sale of those goods, it had no direct or indirect nexus with the imports. Royalty and licence fee were therefore not includible in the value of the imported components, and the departmental appeal failed. en-us Tue, 31 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 12:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107176 Royalty or licence fee payable under a technical collaboration arrangement was considered for inclusion in the assessable value of imported components under customs valuation rules. The payment was calculated on the net invoice value of licensed products sold in India, and the agreement expressly excluded the landed cost of the imported components from that base. Because the royalty was not related to the imported goods and was not payable directly or indirectly as a condition of sale of those goods, it had no direct or indirect nexus with the imports. Royalty and licence fee were therefore not includible in the value of the imported components, and the departmental appeal failed. Case-Laws Customs Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107176