https://www.taxtmi.com/caselaws?id=117180 A technology transfer or know-how fee is includible in the assessable value of imported goods only if it is shown to be related to those goods and to form a condition of their sale. Here, the fee was paid for manufacture and assembly of clutch systems in India, while the imported components were only a small part of the inputs used in the finished product. The agreement did not make the foreign supplier's sale of the components conditional on payment of the fee, so the fee was treated as payment for know-how and not as part of the price of the imported goods. The fee was therefore not includible in assessable value. en-us Fri, 23 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117180 A technology transfer or know-how fee is includible in the assessable value of imported goods only if it is shown to be related to those goods and to form a condition of their sale. Here, the fee was paid for manufacture and assembly of clutch systems in India, while the imported components were only a small part of the inputs used in the finished product. The agreement did not make the foreign supplier's sale of the components conditional on payment of the fee, so the fee was treated as payment for know-how and not as part of the price of the imported goods. The fee was therefore not includible in assessable value. Case-Laws Customs Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117180