https://www.taxtmi.com/caselaws?id=252705 Rule 10(1)(c) of the Customs Valuation Rules permits addition of royalty or licence fees only where the payment relates to the imported goods and the buyer is required to make it as a condition of sale. The statutory explanation widens coverage to royalty or other payments for a process even if that process occurs after importation, but it does not remove the basic nexus and condition-of-sale requirements. On the stated facts, the royalty was for technical know-how used to manufacture sub-assemblies of brake systems, not for the imported components themselves, so it was not includible in assessable value and the demand was unsustainable. en-us Thu, 08 Aug 2013 00:00:00 +0530 Sat, 01 Nov 2014 10:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252705 Rule 10(1)(c) of the Customs Valuation Rules permits addition of royalty or licence fees only where the payment relates to the imported goods and the buyer is required to make it as a condition of sale. The statutory explanation widens coverage to royalty or other payments for a process even if that process occurs after importation, but it does not remove the basic nexus and condition-of-sale requirements. On the stated facts, the royalty was for technical know-how used to manufacture sub-assemblies of brake systems, not for the imported components themselves, so it was not includible in assessable value and the demand was unsustainable. Case-Laws Customs Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252705