https://www.taxtmi.com/caselaws?id=1210 The Supreme Court upheld the Tribunal's decision in a civil appeal, ruling that the royalty payment connected with the imported components of Colour TV was includible in their assessable value under the Customs Valuation Rules, 1988. The Court found that the royalty payment was related to the components as per the agreement, satisfying the conditions of Rule 9(1)(c). The appeal was dismissed, with no order as to costs. en-us Thu, 12 Apr 2007 00:00:00 +0530 Wed, 11 Feb 2015 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1210 The Supreme Court upheld the Tribunal's decision in a civil appeal, ruling that the royalty payment connected with the imported components of Colour TV was includible in their assessable value under the Customs Valuation Rules, 1988. The Court found that the royalty payment was related to the components as per the agreement, satisfying the conditions of Rule 9(1)(c). The appeal was dismissed, with no order as to costs. Case-Laws Customs Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1210