https://www.taxtmi.com/caselaws?id=240425 Technical know-how fee and running royalty paid under the collaboration agreements were not includible in the assessable value of imported CKD components and parts. The agreements related the technical assistance and licence to design, development, manufacture, assembly, testing, sale and after-sales service of cars manufactured in India, and the royalty was linked to ex-factory vehicle price and the indigenised portion of CKD components. These features showed the payments were connected to post-importation activities, not to the imported goods themselves, and no fresh factual or legal basis was shown to disturb the declared transaction value or establish that the payments were a condition of sale. The appellant therefore succeeded before CESTAT Mumbai. en-us Mon, 08 Oct 2012 00:00:00 +0530 Tue, 03 Dec 2013 21:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240425 Technical know-how fee and running royalty paid under the collaboration agreements were not includible in the assessable value of imported CKD components and parts. The agreements related the technical assistance and licence to design, development, manufacture, assembly, testing, sale and after-sales service of cars manufactured in India, and the royalty was linked to ex-factory vehicle price and the indigenised portion of CKD components. These features showed the payments were connected to post-importation activities, not to the imported goods themselves, and no fresh factual or legal basis was shown to disturb the declared transaction value or establish that the payments were a condition of sale. The appellant therefore succeeded before CESTAT Mumbai. Case-Laws Customs Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240425