https://www.taxtmi.com/caselaws?id=124117 Technical know-how fee paid under separate agreements for manufacture in India was not includible in the assessable value of imported capital goods or inputs under Rule 9(1)(c) because the agreements did not make the payment a condition precedent to import and no direct nexus with the imported goods was shown. Any connection, if at all, was only with products manufactured in India, and the absence of proof of payment of the later amount also defeated loading it into value. en-us Thu, 03 Jul 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124117 Technical know-how fee paid under separate agreements for manufacture in India was not includible in the assessable value of imported capital goods or inputs under Rule 9(1)(c) because the agreements did not make the payment a condition precedent to import and no direct nexus with the imported goods was shown. Any connection, if at all, was only with products manufactured in India, and the absence of proof of payment of the later amount also defeated loading it into value. Case-Laws Customs Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124117