https://www.taxtmi.com/caselaws?id=328555 Documentation fees and running royalty paid under a technology collaboration agreement were not includible in the assessable value of imported goods because the payments related to technical documents, assistance and know-how for manufacture in India, not to the import transaction itself. The royalty was calculated on net ex-factory sales of finished products, and the imported components were separately valued at market price. As no link was shown between the imports and the impugned payments, and the payments were not a condition of sale of the imported goods, they could not be added under the Customs Valuation Rules, 1988. The exclusion of those payments from customs valuation was sustained. en-us Fri, 06 May 2016 00:00:00 +0530 Fri, 10 Feb 2017 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328555 Documentation fees and running royalty paid under a technology collaboration agreement were not includible in the assessable value of imported goods because the payments related to technical documents, assistance and know-how for manufacture in India, not to the import transaction itself. The royalty was calculated on net ex-factory sales of finished products, and the imported components were separately valued at market price. As no link was shown between the imports and the impugned payments, and the payments were not a condition of sale of the imported goods, they could not be added under the Customs Valuation Rules, 1988. The exclusion of those payments from customs valuation was sustained. Case-Laws Customs Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328555