https://www.taxtmi.com/caselaws?id=30067 Technical know-how or licence fee is includible in the customs value of imported goods only where it has a direct nexus with the imports and is payable as a condition of sale. On the facts, the imported goods were raw materials, the royalty was linked to the sale price of the finished product, and no material showed that the fee formed part of the price of the imports or was required for their purchase. The fee was therefore not includible in the assessable value of the imported raw materials, and the Revenue's appeal failed. en-us Tue, 04 Mar 2008 00:00:00 +0530 Tue, 05 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30067 Technical know-how or licence fee is includible in the customs value of imported goods only where it has a direct nexus with the imports and is payable as a condition of sale. On the facts, the imported goods were raw materials, the royalty was linked to the sale price of the finished product, and no material showed that the fee formed part of the price of the imports or was required for their purchase. The fee was therefore not includible in the assessable value of the imported raw materials, and the Revenue's appeal failed. Case-Laws Customs Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30067