https://www.taxtmi.com/caselaws?id=4631 Engineering and know-how fees paid under a technical collaboration agreement were held includible in the assessable value of imported plant and machinery under Rule 9(1)(b)(iv) of the Customs Valuation Rules. The agreement was treated as a composite arrangement for supply of equipment together with technical data, drawings and know-how necessary to establish and operate the plant, and the imported machinery could not function without that technical assistance. On that basis, the know-how fee was found to be intrinsically connected with the imported goods and to constitute a condition of sale, even though it was not expressly stated in the contract. The lower authority's exclusion was set aside. en-us Wed, 27 Feb 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4631 Engineering and know-how fees paid under a technical collaboration agreement were held includible in the assessable value of imported plant and machinery under Rule 9(1)(b)(iv) of the Customs Valuation Rules. The agreement was treated as a composite arrangement for supply of equipment together with technical data, drawings and know-how necessary to establish and operate the plant, and the imported machinery could not function without that technical assistance. On that basis, the know-how fee was found to be intrinsically connected with the imported goods and to constitute a condition of sale, even though it was not expressly stated in the contract. The lower authority's exclusion was set aside. Case-Laws Customs Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4631