https://www.taxtmi.com/caselaws?id=288953 A lump-sum technical know-how or licence fee is includible in the assessable value of imported machinery under Rule 9(1)(c) only where there is a direct or indirect nexus with the imported goods and the amount is payable as a condition of sale. On the facts stated, the licence fee related to technical know-how for licensed products, and those products did not include the machinery imported. No material showed that the fee was linked to the machinery or was a condition precedent to its sale. The fee was therefore not added to the assessable value of the imported goods, and the issue was decided for the assessee. en-us Wed, 19 Jul 2006 00:00:00 +0530 Tue, 07 Jul 2020 16:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288953 A lump-sum technical know-how or licence fee is includible in the assessable value of imported machinery under Rule 9(1)(c) only where there is a direct or indirect nexus with the imported goods and the amount is payable as a condition of sale. On the facts stated, the licence fee related to technical know-how for licensed products, and those products did not include the machinery imported. No material showed that the fee was linked to the machinery or was a condition precedent to its sale. The fee was therefore not added to the assessable value of the imported goods, and the issue was decided for the assessee. Case-Laws Customs Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288953