https://www.taxtmi.com/caselaws?id=358249 CESTAT New Delhi held that amounts payable as a condition of sale of imported goods are includible in assessable value under the Customs Valuation Rules. The 5% franchise fee, linked to the right to sell the imported goods and payable to related foreign suppliers as a sale condition, was correctly included. The 2% contribution toward institutional advertising and promotional campaigns was also upheld because it was required as a precondition for import and sale. However, the 3% advertising expenditure incurred in India after importation was not includible, as it was not shown to be a payment to satisfy a seller's obligation or a condition of sale; that loading was set aside. en-us Thu, 05 Apr 2018 00:00:00 +0530 Tue, 13 Nov 2018 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358249 CESTAT New Delhi held that amounts payable as a condition of sale of imported goods are includible in assessable value under the Customs Valuation Rules. The 5% franchise fee, linked to the right to sell the imported goods and payable to related foreign suppliers as a sale condition, was correctly included. The 2% contribution toward institutional advertising and promotional campaigns was also upheld because it was required as a precondition for import and sale. However, the 3% advertising expenditure incurred in India after importation was not includible, as it was not shown to be a payment to satisfy a seller's obligation or a condition of sale; that loading was set aside. Case-Laws Customs Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358249