https://www.taxtmi.com/caselaws?id=332613 Technical specifications and design supplied through a collaboration arrangement can fall within assessable value under the customs valuation rules where the foreign collaborator approves samples, controls product specifications, and the imported goods are manufactured to a copied specimen. On that basis, the design cost is includible in principle. However, where the royalty covers multiple collaboration elements, including matters beyond design such as marketing assistance, only the portion referable to the imported goods or their design can be added. The value addition was therefore upheld in principle, but quantification had to be determined separately by apportionment. en-us Fri, 09 Sep 2016 00:00:00 +0530 Wed, 31 Jan 2018 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332613 Technical specifications and design supplied through a collaboration arrangement can fall within assessable value under the customs valuation rules where the foreign collaborator approves samples, controls product specifications, and the imported goods are manufactured to a copied specimen. On that basis, the design cost is includible in principle. However, where the royalty covers multiple collaboration elements, including matters beyond design such as marketing assistance, only the portion referable to the imported goods or their design can be added. The value addition was therefore upheld in principle, but quantification had to be determined separately by apportionment. Case-Laws Customs Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332613