https://www.taxtmi.com/caselaws?id=117103 Technical know-how and engineering transfer charges were held includible in the assessable value of imported machinery where the supply of machinery and the know-how arrangement formed one interdependent collaboration contract for manufacture of metallised products. Because the know-how payment was linked to the supply of the goods and operated as a condition of sale, it formed part of the transaction value under Rule 9(1)(e) of the Customs Valuation Rules, 1988. The challenge to exclusion of that payment therefore failed. en-us Wed, 21 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 13:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117103 Technical know-how and engineering transfer charges were held includible in the assessable value of imported machinery where the supply of machinery and the know-how arrangement formed one interdependent collaboration contract for manufacture of metallised products. Because the know-how payment was linked to the supply of the goods and operated as a condition of sale, it formed part of the transaction value under Rule 9(1)(e) of the Customs Valuation Rules, 1988. The challenge to exclusion of that payment therefore failed. Case-Laws Customs Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117103