https://www.taxtmi.com/caselaws?id=4037 The Tribunal held that the technical know-how fees and royalties paid were not to be included in the assessable value of imported goods under Rule 9(1)(C) of the Customs Valuation Rules, 1988. The fees were deemed to be for post-import activities and not a condition of sale, as per agreements between importers and suppliers. Relying on various judgments, the Tribunal allowed all appeals, setting aside the impugned orders. en-us Thu, 15 Nov 2007 00:00:00 +0530 Sat, 17 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4037 The Tribunal held that the technical know-how fees and royalties paid were not to be included in the assessable value of imported goods under Rule 9(1)(C) of the Customs Valuation Rules, 1988. The fees were deemed to be for post-import activities and not a condition of sale, as per agreements between importers and suppliers. Relying on various judgments, the Tribunal allowed all appeals, setting aside the impugned orders. Case-Laws Customs Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4037