https://www.taxtmi.com/caselaws?id=375262 Technical collaboration fees were examined for inclusion in the assessable value of an imported coating plant under Rule 9(1)(c) of the Customs Valuation Rules, 1988 read with section 14(1) of the Customs Act, 1962. The fee was held not includible because the import contract and the technical collaboration agreement were separate, and the payment related to technical know-how, designs, drawings, standards, specifications and manufacturing assistance for use in the importer's factory after import. As the agreement did not make the payment a condition of sale or link it to the imported goods, the know-how fee could not be added to the customs value. en-us Fri, 11 Jan 2019 00:00:00 +0530 Thu, 14 Feb 2019 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375262 Technical collaboration fees were examined for inclusion in the assessable value of an imported coating plant under Rule 9(1)(c) of the Customs Valuation Rules, 1988 read with section 14(1) of the Customs Act, 1962. The fee was held not includible because the import contract and the technical collaboration agreement were separate, and the payment related to technical know-how, designs, drawings, standards, specifications and manufacturing assistance for use in the importer's factory after import. As the agreement did not make the payment a condition of sale or link it to the imported goods, the know-how fee could not be added to the customs value. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375262