https://www.taxtmi.com/caselaws?id=112275 A technical licence fee is includible in customs valuation only where it has a direct nexus with the imported goods and is payable as a condition of their sale. On the facts, the goods were unpolished cookware components used in an existing manufacturing process, while the technical know-how agreement was entered into only after the imports and related to a future plant and new process that had not begun. Because the fee had no real or direct connection with the imported goods, it could not be added to the transaction value under Rule 9(1)(c) of the Customs Valuation Rules, 1988. en-us Thu, 25 Mar 2004 00:00:00 +0530 Fri, 27 Apr 2012 14:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112275 A technical licence fee is includible in customs valuation only where it has a direct nexus with the imported goods and is payable as a condition of their sale. On the facts, the goods were unpolished cookware components used in an existing manufacturing process, while the technical know-how agreement was entered into only after the imports and related to a future plant and new process that had not begun. Because the fee had no real or direct connection with the imported goods, it could not be added to the transaction value under Rule 9(1)(c) of the Customs Valuation Rules, 1988. Case-Laws Customs Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112275