https://www.taxtmi.com/caselaws?id=113815 Technical know-how fees and royalty payable under a collaboration agreement were not includible in the customs assessable value of imported goods because the charges were linked to manufacturing know-how and goods produced in India, not to the imported capital goods or components themselves. Rule 9(1)(b) did not apply because there was no evidence that the importer supplied goods or services, directly or indirectly, to the foreign supplier for use in producing the imported goods. The agreement also showed that purchases were to be made on competitive terms, so the lump-sum fee was not a condition of supply. The declared transaction value was therefore accepted. en-us Fri, 27 Feb 2004 00:00:00 +0530 Tue, 08 May 2012 15:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113815 Technical know-how fees and royalty payable under a collaboration agreement were not includible in the customs assessable value of imported goods because the charges were linked to manufacturing know-how and goods produced in India, not to the imported capital goods or components themselves. Rule 9(1)(b) did not apply because there was no evidence that the importer supplied goods or services, directly or indirectly, to the foreign supplier for use in producing the imported goods. The agreement also showed that purchases were to be made on competitive terms, so the lump-sum fee was not a condition of supply. The declared transaction value was therefore accepted. Case-Laws Customs Fri, 27 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113815