https://www.taxtmi.com/caselaws?id=115006 The appellate tribunal ruled in favor of the appellant, an importer of Ball Bearing and Raw Material, in a case concerning the interpretation of a Technical Collaboration/Technical Assistance Agreement. The tribunal held that the know-how fees paid by the appellant were not includable under Rule 9 for customs valuation purposes, citing the Supreme Court decision in Mahindra & Mahindra. The tribunal also determined that the payments made by the appellant constituted running royalty to the foreign collaborator, allowing the appeal in part and disposing of the case accordingly. en-us Wed, 22 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 18:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115006 The appellate tribunal ruled in favor of the appellant, an importer of Ball Bearing and Raw Material, in a case concerning the interpretation of a Technical Collaboration/Technical Assistance Agreement. The tribunal held that the know-how fees paid by the appellant were not includable under Rule 9 for customs valuation purposes, citing the Supreme Court decision in Mahindra & Mahindra. The tribunal also determined that the payments made by the appellant constituted running royalty to the foreign collaborator, allowing the appeal in part and disposing of the case accordingly. Case-Laws Customs Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115006