https://www.taxtmi.com/caselaws?id=30381 Technical know-how fee paid under a collaboration agreement was not includible in the assessable value of imported components and parts because the fee related to transfer of know-how, assistance and training for manufacture of licensed products in India, not to the import sale itself. The agreement showed the know-how was supplied separately from the imported goods, and payment of the fee was not a condition of sale of those goods. Lacking the required nexus with the imported components and parts, the fee could not be added to the transaction value under Rule 9(1)(c) of the Customs Valuation Rules, 1988, and the departmental addition was unsustainable. en-us Fri, 25 Apr 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30381 Technical know-how fee paid under a collaboration agreement was not includible in the assessable value of imported components and parts because the fee related to transfer of know-how, assistance and training for manufacture of licensed products in India, not to the import sale itself. The agreement showed the know-how was supplied separately from the imported goods, and payment of the fee was not a condition of sale of those goods. Lacking the required nexus with the imported components and parts, the fee could not be added to the transaction value under Rule 9(1)(c) of the Customs Valuation Rules, 1988, and the departmental addition was unsustainable. Case-Laws Customs Fri, 25 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30381