https://www.taxtmi.com/caselaws?id=333839 Technical know-how, documentation and training charges are includible in the assessable value of imported goods where the contract makes those services an integral part of the supply arrangement and a condition of sale. Applying the principle in Essar Gujarat Ltd., the text states that such linked payments form part of the import value under Project Import Heading 98.01, while Tata Iron & Steel Co. Ltd. was treated as factually distinguishable. On that basis, the inclusion of the technical know-how fee was upheld and the contrary challenge failed. en-us Tue, 27 Sep 2016 00:00:00 +0530 Sat, 07 Jan 2017 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333839 Technical know-how, documentation and training charges are includible in the assessable value of imported goods where the contract makes those services an integral part of the supply arrangement and a condition of sale. Applying the principle in Essar Gujarat Ltd., the text states that such linked payments form part of the import value under Project Import Heading 98.01, while Tata Iron & Steel Co. Ltd. was treated as factually distinguishable. On that basis, the inclusion of the technical know-how fee was upheld and the contrary challenge failed. Case-Laws Customs Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333839