https://www.taxtmi.com/caselaws?id=115524 Technical assistance, technical know-how and related consultancy charges under a linked collaboration agreement were treated as includible in the assessable value of imported machinery where the agreements were read together and the payment was a condition of the sale of the imported goods. By contrast, charges for erection, assembly and commissioning after import were treated as separate from the price of the machinery and were excluded from valuation, absent a sufficient basis to show that they formed part of the sale price. The stated ratio is that linked commercial payments are added to assessable value only when tied to the sale condition, while post-importation erection or commissioning costs are ordinarily excluded. en-us Thu, 24 Mar 2005 00:00:00 +0530 Wed, 22 May 2024 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115524 Technical assistance, technical know-how and related consultancy charges under a linked collaboration agreement were treated as includible in the assessable value of imported machinery where the agreements were read together and the payment was a condition of the sale of the imported goods. By contrast, charges for erection, assembly and commissioning after import were treated as separate from the price of the machinery and were excluded from valuation, absent a sufficient basis to show that they formed part of the sale price. The stated ratio is that linked commercial payments are added to assessable value only when tied to the sale condition, while post-importation erection or commissioning costs are ordinarily excluded. Case-Laws Customs Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115524