https://www.taxtmi.com/caselaws?id=205168 Technical know-how, licence fee or royalty is includible in the assessable value of imported goods only where it has a direct or indirect nexus with those goods. Here, the imported capital goods, machinery and plant were procured from other manufacturers, while the collaborator arrangement related to manufacture of carburetors in India. Because the disclosure fee or technical know-how fee was connected only with post-import manufacturing activity and not with the import transaction itself, it could not be added to customs value. The attempted inclusion was therefore unsustainable under customs valuation principles. en-us Tue, 05 Jul 2011 00:00:00 +0530 Wed, 22 Feb 2012 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205168 Technical know-how, licence fee or royalty is includible in the assessable value of imported goods only where it has a direct or indirect nexus with those goods. Here, the imported capital goods, machinery and plant were procured from other manufacturers, while the collaborator arrangement related to manufacture of carburetors in India. Because the disclosure fee or technical know-how fee was connected only with post-import manufacturing activity and not with the import transaction itself, it could not be added to customs value. The attempted inclusion was therefore unsustainable under customs valuation principles. Case-Laws Customs Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205168