https://www.taxtmi.com/caselaws?id=116097 Royalty or technical know-how/licence fee is includible in customs value only where it has a nexus with the imported goods and is payable as a condition of their sale. Here, the collaboration agreement related to use of know-how, patents and trade mark rights for manufacture in India, not to the import of the goods themselves; the importer was not required to buy the goods from the collaborators, and the royalty was calculated on sales of finished products manufactured in India. Those requirements under Rule 9(1)(c) were not met, so the fee was not includible in the assessable value. en-us Tue, 21 Dec 2004 00:00:00 +0530 Thu, 07 Jun 2012 12:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116097 Royalty or technical know-how/licence fee is includible in customs value only where it has a nexus with the imported goods and is payable as a condition of their sale. Here, the collaboration agreement related to use of know-how, patents and trade mark rights for manufacture in India, not to the import of the goods themselves; the importer was not required to buy the goods from the collaborators, and the royalty was calculated on sales of finished products manufactured in India. Those requirements under Rule 9(1)(c) were not met, so the fee was not includible in the assessable value. Case-Laws Customs Tue, 21 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116097