https://www.taxtmi.com/caselaws?id=2588 Royalty for the right to reproduce imported compact discs and DVDs was held not to form part of customs assessable value where it was payable on sales in India and not as a condition of sale for export to India. Applying Rule 9(1)(c) of the Customs Valuation Rules, 1988, the Tribunal noted that only royalty related to the imported goods and payable as a condition of import sale is includible in the price actually paid or payable. Because the agreement did not require sourcing exclusively from the foreign supplier and the royalty also covered locally manufactured goods, the payment was treated as outside customs valuation, and the Revenue's appeal failed. en-us Fri, 21 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2588 Royalty for the right to reproduce imported compact discs and DVDs was held not to form part of customs assessable value where it was payable on sales in India and not as a condition of sale for export to India. Applying Rule 9(1)(c) of the Customs Valuation Rules, 1988, the Tribunal noted that only royalty related to the imported goods and payable as a condition of import sale is includible in the price actually paid or payable. Because the agreement did not require sourcing exclusively from the foreign supplier and the royalty also covered locally manufactured goods, the payment was treated as outside customs valuation, and the Revenue's appeal failed. Case-Laws Customs Fri, 21 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2588