https://www.taxtmi.com/caselaws?id=325800 Royalty or technical know-how fee paid to a foreign collaborator is includible in customs assessable value only when it is payable as a condition of import and has a direct nexus with the imported goods. Where the collaboration arrangement relates to manufacture of finished products and does not require the importer to source raw materials exclusively from the collaborator, the royalty cannot be loaded into the value of the imported raw materials merely because those goods are used under the collaborator's technology. On that basis, the royalty was not includible and the adjudication order rejecting the loading was upheld. en-us Fri, 08 Jan 2016 00:00:00 +0530 Wed, 02 Nov 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325800 Royalty or technical know-how fee paid to a foreign collaborator is includible in customs assessable value only when it is payable as a condition of import and has a direct nexus with the imported goods. Where the collaboration arrangement relates to manufacture of finished products and does not require the importer to source raw materials exclusively from the collaborator, the royalty cannot be loaded into the value of the imported raw materials merely because those goods are used under the collaborator's technology. On that basis, the royalty was not includible and the adjudication order rejecting the loading was upheld. Case-Laws Customs Fri, 08 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325800