https://www.taxtmi.com/caselaws?id=3081 Royalty and licence fee under a technical assistance and trademark agreement were not includible in the customs assessable value of imported goods where the payments were referable to manufacture of licensed products in India, not to the imported components. Rule 9(1)(c) applies only when such payments relate to the imported goods and are payable as a condition of sale, with a demonstrable nexus to the import price. Rule 9(1)(e) could not operate as an independent fallback in the absence of a finding that the impugned payments were a different condition-linked consideration for the imports. The Tribunal's valuation was therefore upheld. en-us Thu, 21 Feb 2008 00:00:00 +0530 Fri, 13 Jun 2025 09:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3081 Royalty and licence fee under a technical assistance and trademark agreement were not includible in the customs assessable value of imported goods where the payments were referable to manufacture of licensed products in India, not to the imported components. Rule 9(1)(c) applies only when such payments relate to the imported goods and are payable as a condition of sale, with a demonstrable nexus to the import price. Rule 9(1)(e) could not operate as an independent fallback in the absence of a finding that the impugned payments were a different condition-linked consideration for the imports. The Tribunal's valuation was therefore upheld. Case-Laws Customs Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3081