https://www.taxtmi.com/caselaws?id=171402 A royalty or fee is includible in customs value only if it relates to the imported goods and is payable as a condition of sale, while post-importation construction, erection, installation and plant-setting-up charges are excluded. On the facts, the licence fee was treated as consideration for the right to use technology for manufacturing copper matte, not a payment tied to the imported capital goods, and the basic engineering fee related to setting up the plant in India and other post-import activities. The remand order was treated as an open remand, so the assessee could contest the valuation issue on merits after the final order passed on remand. en-us Fri, 31 Dec 2004 00:00:00 +0530 Wed, 22 May 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171402 A royalty or fee is includible in customs value only if it relates to the imported goods and is payable as a condition of sale, while post-importation construction, erection, installation and plant-setting-up charges are excluded. On the facts, the licence fee was treated as consideration for the right to use technology for manufacturing copper matte, not a payment tied to the imported capital goods, and the basic engineering fee related to setting up the plant in India and other post-import activities. The remand order was treated as an open remand, so the assessee could contest the valuation issue on merits after the final order passed on remand. Case-Laws Customs Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171402