https://www.taxtmi.com/highlights?id=14549 Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that although termed as royalty/licence fee, the payment was made or was to be made as a condition prerequisite for the sale of the imported goods and was in fact not royalty/licence fee. - AT en-us Tue, 17 Sep 2013 10:47:01 +0530 Tue, 17 Sep 2013 10:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14549 Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that although termed as royalty/licence fee, the payment was made or was to be made as a condition prerequisite for the sale of the imported goods and was in fact not royalty/licence fee. - AT Highlights Customs Tue, 17 Sep 2013 10:47:01 +0530 https://www.taxtmi.com/highlights?id=14549