https://www.taxtmi.com/caselaws?id=153663 A lump sum paid for technical documentation, drawings and know-how used in manufacturing final products in India was not includible in the declared import price. The agreement showed that the payment related to technical assistance for manufacture, not to the imported goods themselves, so the addition contemplated by Rule 9(1)(c) did not apply. On that basis, the technical know-how fee could not be added to transaction value under Rule 4 for assessment purposes, and the assessable value was required to exclude that amount. en-us Mon, 03 Aug 2009 00:00:00 +0530 Fri, 26 Jul 2013 16:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153663 A lump sum paid for technical documentation, drawings and know-how used in manufacturing final products in India was not includible in the declared import price. The agreement showed that the payment related to technical assistance for manufacture, not to the imported goods themselves, so the addition contemplated by Rule 9(1)(c) did not apply. On that basis, the technical know-how fee could not be added to transaction value under Rule 4 for assessment purposes, and the assessable value was required to exclude that amount. Case-Laws Customs Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153663