https://www.taxtmi.com/caselaws?id=116521 The Tribunal rejected the Revenue's appeal regarding the assessment of technical know-how fees in relation to imported goods, emphasizing that the fees were not to be added to the declared value of the imported materials. The lower appellate authority's decision to set aside the inclusion of the fees in the value of imports was upheld due to the lack of nexus between the fees and the imported goods. The Tribunal highlighted that the technical know-how fees were related to setting up machinery for commercial production, not directly linked to the imported goods themselves. en-us Wed, 31 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 12:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116521 The Tribunal rejected the Revenue's appeal regarding the assessment of technical know-how fees in relation to imported goods, emphasizing that the fees were not to be added to the declared value of the imported materials. The lower appellate authority's decision to set aside the inclusion of the fees in the value of imports was upheld due to the lack of nexus between the fees and the imported goods. The Tribunal highlighted that the technical know-how fees were related to setting up machinery for commercial production, not directly linked to the imported goods themselves. Case-Laws Customs Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116521