https://www.taxtmi.com/caselaws?id=1512 SC affirmed the Tribunal's finding that royalty and technical know-how fees are includible in assessable value only when they have a direct nexus with the import and are payable as a condition of import. The Court limited the earlier observation in Essar Gujarat to its factual matrix, distinguishing pre-importation charges (which may form part of transaction value) from post-importation or manufacturing-related payments that do not relate to import. Finding no error in the Tribunal's reasoning, the appeal was dismissed. en-us Thu, 17 May 2007 00:00:00 +0530 Mon, 15 Sep 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1512 SC affirmed the Tribunal's finding that royalty and technical know-how fees are includible in assessable value only when they have a direct nexus with the import and are payable as a condition of import. The Court limited the earlier observation in Essar Gujarat to its factual matrix, distinguishing pre-importation charges (which may form part of transaction value) from post-importation or manufacturing-related payments that do not relate to import. Finding no error in the Tribunal's reasoning, the appeal was dismissed. Case-Laws Customs Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1512