https://www.taxtmi.com/caselaws?id=110193 Royalty paid under a technical collaboration agreement was examined for inclusion in the assessable value of imported lubricating oils. Rule 9(1)(c) applies only where royalty or licence fees relate to the imported goods and are payable as a condition of sale, to the extent not already included in the price actually paid or payable. The agreement showed payment for technical knowledge, services and know-how for manufacture and blending of products in India, not for the imported goods as such. In the absence of a clause extending the royalty to the imports and without the basic import documents, the issue required fresh examination and reconsideration on the material to be produced. en-us Fri, 31 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110193 Royalty paid under a technical collaboration agreement was examined for inclusion in the assessable value of imported lubricating oils. Rule 9(1)(c) applies only where royalty or licence fees relate to the imported goods and are payable as a condition of sale, to the extent not already included in the price actually paid or payable. The agreement showed payment for technical knowledge, services and know-how for manufacture and blending of products in India, not for the imported goods as such. In the absence of a clause extending the royalty to the imports and without the basic import documents, the issue required fresh examination and reconsideration on the material to be produced. Case-Laws Customs Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110193