https://www.taxtmi.com/caselaws?id=353119 Royalty calculated on the gross sale value of finished goods was held includible in the assessable value of imported components because the imported goods were used to manufacture the licensed products and the payment had a sufficient nexus with the imports as a condition of sale. Patent and software usage fees were also held includible because they related to rights and software essential for integrating the imported components and making them functional, and were obligations connected with the imported goods. The order confirming inclusion of both royalty and patent/software fees was sustained, and the appeal failed. en-us Tue, 26 Dec 2017 00:00:00 +0530 Thu, 17 Jan 2019 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353119 Royalty calculated on the gross sale value of finished goods was held includible in the assessable value of imported components because the imported goods were used to manufacture the licensed products and the payment had a sufficient nexus with the imports as a condition of sale. Patent and software usage fees were also held includible because they related to rights and software essential for integrating the imported components and making them functional, and were obligations connected with the imported goods. The order confirming inclusion of both royalty and patent/software fees was sustained, and the appeal failed. Case-Laws Customs Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353119