https://www.taxtmi.com/caselaws?id=245968 Technical know-how fee and royalty were not includible in the assessable value of imported components because the agreement did not require exclusive sourcing from the foreign collaborator and the payments were linked to goods manufactured in India, not to the imported parts. In the absence of a contractual condition connecting those payments to the imported goods, the alleged relationship between the parties did not affect price and could not justify enhancement of assessable value. The valuation demand was therefore correctly dropped. en-us Tue, 08 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245968 Technical know-how fee and royalty were not includible in the assessable value of imported components because the agreement did not require exclusive sourcing from the foreign collaborator and the payments were linked to goods manufactured in India, not to the imported parts. In the absence of a contractual condition connecting those payments to the imported goods, the alleged relationship between the parties did not affect price and could not justify enhancement of assessable value. The valuation demand was therefore correctly dropped. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245968