https://www.taxtmi.com/caselaws?id=172010 The Tribunal upheld the Commissioner (Appeals)'s decision in a case involving the valuation of imported goods, ruling that royalty and technical fees related to services rendered were not includable in the price of imported goods. The Tribunal found that the agreements supported the contention that the payments were for services, such as repair services, and not for the distribution of spare parts. Consequently, the Revenue's appeal was dismissed, affirming that the royalty and technical fees were not to be included in the assessable value of the imported goods. en-us Tue, 05 Mar 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172010 The Tribunal upheld the Commissioner (Appeals)'s decision in a case involving the valuation of imported goods, ruling that royalty and technical fees related to services rendered were not includable in the price of imported goods. The Tribunal found that the agreements supported the contention that the payments were for services, such as repair services, and not for the distribution of spare parts. Consequently, the Revenue's appeal was dismissed, affirming that the royalty and technical fees were not to be included in the assessable value of the imported goods. Case-Laws Customs Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172010