https://www.taxtmi.com/caselaws?id=113483 A lump sum fee paid for transfer of production know-how for manufacturing rotor blades was not includible in the assessable value of imported goods under Rule 9(1)(c) because the payment related to manufacturing know-how for the finished product, not to the imported raw materials, components, or capital goods. The agreement also did not make payment of the know-how fee a condition for import. As both statutory requirements-relationship to the imported goods and condition of sale-were absent, the customs addition was unsustainable. en-us Fri, 14 May 2004 00:00:00 +0530 Sat, 05 May 2012 15:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113483 A lump sum fee paid for transfer of production know-how for manufacturing rotor blades was not includible in the assessable value of imported goods under Rule 9(1)(c) because the payment related to manufacturing know-how for the finished product, not to the imported raw materials, components, or capital goods. The agreement also did not make payment of the know-how fee a condition for import. As both statutory requirements-relationship to the imported goods and condition of sale-were absent, the customs addition was unsustainable. Case-Laws Customs Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113483