https://www.taxtmi.com/caselaws?id=31010 Technical know-how fee and royalty are not includible in the transaction value of imported components unless they are shown to relate to the imported goods and to form a condition of sale; on the facts, the collaboration agreement covered manufacture of machinery in India, not purchase of the components, so exclusion from assessable value was upheld. The enhancement of assessable value by loading commission and disallowing discounts on imported machines and spares was not finally sustained on the existing record, because the basis for loading was not clearly established and the discount arrangements required fresh factual examination; that valuation issue was remanded for reconsideration. en-us Wed, 04 Jun 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31010 Technical know-how fee and royalty are not includible in the transaction value of imported components unless they are shown to relate to the imported goods and to form a condition of sale; on the facts, the collaboration agreement covered manufacture of machinery in India, not purchase of the components, so exclusion from assessable value was upheld. The enhancement of assessable value by loading commission and disallowing discounts on imported machines and spares was not finally sustained on the existing record, because the basis for loading was not clearly established and the discount arrangements required fresh factual examination; that valuation issue was remanded for reconsideration. Case-Laws Customs Wed, 04 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31010