https://www.taxtmi.com/caselaws?id=354325 The Tribunal partially allowed Revenue's appeal by upholding the loading of transaction value for Master Samples/Utility Models but rejected loading for imports made before the original SVB circular date. The Tribunal emphasized that charges in the Technical Collaboration Contract were for development costs and technical assistance, not akin to royalty for technical assistance. Allegations of mis-declaration and extended period of limitation were dismissed due to the unchanged nature of the TCC. The impugned order was set aside. en-us Mon, 22 Jan 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354325 The Tribunal partially allowed Revenue's appeal by upholding the loading of transaction value for Master Samples/Utility Models but rejected loading for imports made before the original SVB circular date. The Tribunal emphasized that charges in the Technical Collaboration Contract were for development costs and technical assistance, not akin to royalty for technical assistance. Allegations of mis-declaration and extended period of limitation were dismissed due to the unchanged nature of the TCC. The impugned order was set aside. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354325