https://www.taxtmi.com/caselaws?id=341400 The Tribunal upheld the original order, ruling that the technical know-how agreement between M/s. Manugraph India Ltd. and Polygraph Export Import imposed a condition for sale, impacting the assessable value of imported machinery. The agreement's language indicated restrictions on sourcing components, making it a condition of sale. The consideration paid included information essential for manufacturing, maintaining, and selling products, leading to the dismissal of the appeal. The judgment stressed the significance of scrutinizing agreement terms related to imports to assess their effect on value. en-us Fri, 04 Nov 2016 00:00:00 +0530 Sat, 08 Apr 2017 07:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341400 The Tribunal upheld the original order, ruling that the technical know-how agreement between M/s. Manugraph India Ltd. and Polygraph Export Import imposed a condition for sale, impacting the assessable value of imported machinery. The agreement's language indicated restrictions on sourcing components, making it a condition of sale. The consideration paid included information essential for manufacturing, maintaining, and selling products, leading to the dismissal of the appeal. The judgment stressed the significance of scrutinizing agreement terms related to imports to assess their effect on value. Case-Laws Customs Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341400