https://www.taxtmi.com/caselaws?id=252620 Royalty for technical know-how and remuneration for training were held not to form part of the assessable value of imported goods because the payments related to manufacturing activities in India, not to the imported trading goods. Under customs valuation rules, royalty or licence fees are includible only when they are related to the imported goods and are a condition of sale. On that basis, the enhancement of value was unsustainable. en-us Mon, 05 Aug 2013 00:00:00 +0530 Thu, 30 Oct 2014 09:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252620 Royalty for technical know-how and remuneration for training were held not to form part of the assessable value of imported goods because the payments related to manufacturing activities in India, not to the imported trading goods. Under customs valuation rules, royalty or licence fees are includible only when they are related to the imported goods and are a condition of sale. On that basis, the enhancement of value was unsustainable. Case-Laws Customs Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252620