https://www.taxtmi.com/caselaws?id=1306 The Tribunal found that the 5% royalty payment was not required to be added to the assessable value of imported components as it was not directly related to the imported goods but to the finished products for sale in India and export. The Tribunal concluded that the royalty payment did not influence the invoice price and should be considered part of the transaction value. Therefore, the appeal was allowed, and the Commissioner (Appeals) order was set aside based on the interpretation of Rule 9(1)(c) and the agreements between the parties. en-us Tue, 21 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1306 The Tribunal found that the 5% royalty payment was not required to be added to the assessable value of imported components as it was not directly related to the imported goods but to the finished products for sale in India and export. The Tribunal concluded that the royalty payment did not influence the invoice price and should be considered part of the transaction value. Therefore, the appeal was allowed, and the Commissioner (Appeals) order was set aside based on the interpretation of Rule 9(1)(c) and the agreements between the parties. Case-Laws Customs Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1306