https://www.taxtmi.com/caselaws?id=116454 A disclosure fee paid under a technical collaboration agreement for transfer of know-how to manufacture hydraulic excavators is not includible in the assessable value of imported components under Rule 9(1)(c) of the Customs Valuation Rules, 1988. Inclusion requires cumulatively that the fee be related to the imported goods and payable as a condition of sale. The technical know-how here related to the manufactured licensed product, not to the imported components themselves, so the first condition was not satisfied. Because the statutory requirements are cumulative, failure of that condition prevents loading the fee into the transaction value of the imported components. en-us Wed, 25 May 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116454 A disclosure fee paid under a technical collaboration agreement for transfer of know-how to manufacture hydraulic excavators is not includible in the assessable value of imported components under Rule 9(1)(c) of the Customs Valuation Rules, 1988. Inclusion requires cumulatively that the fee be related to the imported goods and payable as a condition of sale. The technical know-how here related to the manufactured licensed product, not to the imported components themselves, so the first condition was not satisfied. Because the statutory requirements are cumulative, failure of that condition prevents loading the fee into the transaction value of the imported components. Case-Laws Customs Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116454