https://www.taxtmi.com/caselaws?id=125792 Royalty and lump sum technical know-how fees are includible in the assessable value of imported goods only when they relate to the imported goods and form a condition of sale. Here, the collaboration agreement did not require the importer to source components exclusively from the collaborator, and no evidence showed that the payments were consideration for the imported components. The technical know-how and royalty were connected to manufacture of finished products in India, not to the import of the components. The valuation addition was therefore not sustainable. en-us Thu, 15 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 12:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125792 Royalty and lump sum technical know-how fees are includible in the assessable value of imported goods only when they relate to the imported goods and form a condition of sale. Here, the collaboration agreement did not require the importer to source components exclusively from the collaborator, and no evidence showed that the payments were consideration for the imported components. The technical know-how and royalty were connected to manufacture of finished products in India, not to the import of the components. The valuation addition was therefore not sustainable. Case-Laws Customs Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125792