https://www.taxtmi.com/highlights?id=31352 Valuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the assessable value - royalty is hinged upon post-importation manufacture and not on the imported goods per se. - Demand set aside - AT en-us Thu, 22 Sep 2016 16:05:17 +0530 Thu, 22 Sep 2016 16:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31352 Valuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the assessable value - royalty is hinged upon post-importation manufacture and not on the imported goods per se. - Demand set aside - AT Highlights Customs Thu, 22 Sep 2016 16:05:17 +0530 https://www.taxtmi.com/highlights?id=31352