https://www.taxtmi.com/caselaws?id=3259 Technical know-how fees paid under a collaboration agreement for plant setup, designs, training and manufacturing assistance are not automatically includible in the assessable value of imported capital goods. The fee can be added only if it is shown to be consideration for the imported machinery itself or a condition of sale of those goods. Where the agreement leaves the buyer free to source machinery elsewhere and the know-how relates to manufacture in India rather than to the imported goods, valuation inclusion is unsustainable. en-us Fri, 26 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3259 Technical know-how fees paid under a collaboration agreement for plant setup, designs, training and manufacturing assistance are not automatically includible in the assessable value of imported capital goods. The fee can be added only if it is shown to be consideration for the imported machinery itself or a condition of sale of those goods. Where the agreement leaves the buyer free to source machinery elsewhere and the know-how relates to manufacture in India rather than to the imported goods, valuation inclusion is unsustainable. Case-Laws Customs Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3259