https://www.taxtmi.com/caselaws?id=115586 Where imported technical literature and drawings formed part of a composite technology-collaboration arrangement, their assessable value could be determined by a reasonable apportionment of the overall consideration rather than excluding them entirely from customs valuation. The unimplemented 14" picture-tube collaboration did not separately carry a stipulated price, and the imported volumes were not independently saleable goods, so duty was confined to the apportioned value of the drawings. On penalty, the prior finding of liability had attained finality, but the amount was considered excessive on the facts and was reduced. en-us Wed, 27 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 12:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115586 Where imported technical literature and drawings formed part of a composite technology-collaboration arrangement, their assessable value could be determined by a reasonable apportionment of the overall consideration rather than excluding them entirely from customs valuation. The unimplemented 14" picture-tube collaboration did not separately carry a stipulated price, and the imported volumes were not independently saleable goods, so duty was confined to the apportioned value of the drawings. On penalty, the prior finding of liability had attained finality, but the amount was considered excessive on the facts and was reduced. Case-Laws Customs Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115586