https://www.taxtmi.com/caselaws?id=248396 Payments described as R&D fees can be added to imported goods' assessable value only if the record shows that they relate to engineering, development, design work, plans or sketches undertaken outside India and necessary for production. The tribunal found the documentary record insufficient to conclusively establish whether the fees were technical consultancy or covered design and development payments, so the issue was remitted for fresh examination. For drawings and designs, nexus with the imported products had to be verified from invoices, import documents and RBI/Government permissions, and any attributable amount had to be computed on an objective and quantifiable basis under the valuation rules. The impugned order was set aside and the matter remanded. en-us Fri, 04 Jan 2013 00:00:00 +0530 Wed, 11 Jun 2014 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248396 Payments described as R&D fees can be added to imported goods' assessable value only if the record shows that they relate to engineering, development, design work, plans or sketches undertaken outside India and necessary for production. The tribunal found the documentary record insufficient to conclusively establish whether the fees were technical consultancy or covered design and development payments, so the issue was remitted for fresh examination. For drawings and designs, nexus with the imported products had to be verified from invoices, import documents and RBI/Government permissions, and any attributable amount had to be computed on an objective and quantifiable basis under the valuation rules. The impugned order was set aside and the matter remanded. Case-Laws Customs Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248396