https://www.taxtmi.com/caselaws?id=201711 Technical know-how fee and royalty paid to a foreign collaborator are includible in the assessable value of imported capital goods only if the Revenue proves both a clear nexus with the imported goods and that the payment was a condition of sale under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The agreement and surrounding evidence must be examined closely to identify the operative clause and determine whether the collaboration payments were linked to the imports in the required manner. Where the record is not specifically analysed, fresh verification of the purchase order and other materials is necessary before inclusion can be sustained. en-us Tue, 07 Dec 2010 00:00:00 +0530 Wed, 27 May 2015 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201711 Technical know-how fee and royalty paid to a foreign collaborator are includible in the assessable value of imported capital goods only if the Revenue proves both a clear nexus with the imported goods and that the payment was a condition of sale under Rule 9(1)(c) of the Customs Valuation Rules, 1988. The agreement and surrounding evidence must be examined closely to identify the operative clause and determine whether the collaboration payments were linked to the imports in the required manner. Where the record is not specifically analysed, fresh verification of the purchase order and other materials is necessary before inclusion can be sustained. Case-Laws Customs Tue, 07 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201711