https://www.taxtmi.com/caselaws?id=3902 Lump sum technical information and assistance fees are not includible in the transaction value of imported goods under Rule 9(1)(c) unless they are linked to the imported items and form a condition of sale. On the stated facts, the DM 50,000 payment related to manufacture of the contract product in India, not to the imported goods, so the twin conditions for inclusion were not met. The same reasoning applied to the trade mark fee, which was treated on the same footing as royalty or licence fee. Neither amount was therefore added to the assessable value. en-us Tue, 27 Nov 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3902 Lump sum technical information and assistance fees are not includible in the transaction value of imported goods under Rule 9(1)(c) unless they are linked to the imported items and form a condition of sale. On the stated facts, the DM 50,000 payment related to manufacture of the contract product in India, not to the imported goods, so the twin conditions for inclusion were not met. The same reasoning applied to the trade mark fee, which was treated on the same footing as royalty or licence fee. Neither amount was therefore added to the assessable value. Case-Laws Customs Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3902