https://www.taxtmi.com/caselaws?id=268216 Plant-level engineering, design and technical know-how charges were held not to be includible in the assessable value of imported goods because the record did not show a direct nexus with the imported equipment or that the payments were made as a condition of sale. The engineering charges related to the overall setting up of the palm oil plant, while the technical know-how fee concerned broader project and post-import activities rather than the imported goods themselves. On that basis, the addition to value under the valuation rules could not be sustained and the invoice price alone was accepted as the transaction value. en-us Fri, 17 Jul 2015 00:00:00 +0530 Mon, 23 Nov 2015 01:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268216 Plant-level engineering, design and technical know-how charges were held not to be includible in the assessable value of imported goods because the record did not show a direct nexus with the imported equipment or that the payments were made as a condition of sale. The engineering charges related to the overall setting up of the palm oil plant, while the technical know-how fee concerned broader project and post-import activities rather than the imported goods themselves. On that basis, the addition to value under the valuation rules could not be sustained and the invoice price alone was accepted as the transaction value. Case-Laws Customs Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268216