https://www.taxtmi.com/caselaws?id=173779 Royalty, technical know-how fees and service charges are includible in the assessable value of imported goods only when they relate to the imported goods and are payable as a condition of sale. On the stated facts, the service agreement covered managerial and support services, and the technology licence enabled manufacture in India without requiring procurement of raw materials from the foreign collaborator. Comparable imports from unrelated suppliers at similar or lower prices also showed no price influence from the relationship or agreements. The valuation addition was therefore unsustainable, and such payments were not added to customs value. en-us Thu, 18 Sep 2014 00:00:00 +0530 Tue, 22 Sep 2015 14:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173779 Royalty, technical know-how fees and service charges are includible in the assessable value of imported goods only when they relate to the imported goods and are payable as a condition of sale. On the stated facts, the service agreement covered managerial and support services, and the technology licence enabled manufacture in India without requiring procurement of raw materials from the foreign collaborator. Comparable imports from unrelated suppliers at similar or lower prices also showed no price influence from the relationship or agreements. The valuation addition was therefore unsustainable, and such payments were not added to customs value. Case-Laws Customs Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173779