https://www.taxtmi.com/caselaws?id=967 Customs valuation under Section 14 of the Customs Act, 1962 includes only the transaction value of imported goods, together with additions permitted by Rule 9 of the 1988 Valuation Rules. Payments may be added only if they form part of the price of the imported goods or are shown to be a condition of sale. Separately identifiable charges for post-importation technical assistance, process know-how, or technical documentation are excluded where they are not linked to fabrication or supply of the machinery itself. On the stated facts, the licence fee and technical know-how fee were held not to be includible in the assessable value of the imported plant and machinery. en-us Fri, 02 Feb 2007 00:00:00 +0530 Mon, 05 Jan 2026 14:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=967 Customs valuation under Section 14 of the Customs Act, 1962 includes only the transaction value of imported goods, together with additions permitted by Rule 9 of the 1988 Valuation Rules. Payments may be added only if they form part of the price of the imported goods or are shown to be a condition of sale. Separately identifiable charges for post-importation technical assistance, process know-how, or technical documentation are excluded where they are not linked to fabrication or supply of the machinery itself. On the stated facts, the licence fee and technical know-how fee were held not to be includible in the assessable value of the imported plant and machinery. Case-Laws Customs Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=967