https://www.taxtmi.com/caselaws?id=168087 The Tribunal set aside the Commissioner's order and allowed the appeal in favor of the appellant. The Tribunal concluded that the lump sum payment for licenses and royalty on end-product value should not be added to the assessable value of imported goods. Additionally, it determined that the imported parts sold as spares were not subject to royalty payment, leading to the decision that the price of these imported parts should not be loaded onto the assessable value. en-us Tue, 09 Nov 1999 00:00:00 +0530 Sat, 03 Jan 2015 14:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168087 The Tribunal set aside the Commissioner's order and allowed the appeal in favor of the appellant. The Tribunal concluded that the lump sum payment for licenses and royalty on end-product value should not be added to the assessable value of imported goods. Additionally, it determined that the imported parts sold as spares were not subject to royalty payment, leading to the decision that the price of these imported parts should not be loaded onto the assessable value. Case-Laws Customs Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168087