https://www.taxtmi.com/caselaws?id=31124 Technical know-how and assistance fees paid under a licence agreement were not includible in the assessable value of imported components under Rule 9(1)(c) of the Customs Valuation Rules, 1988, because the payment was for manufacture of licensed products in India and not for the imported goods themselves. Inclusion required a nexus with the imported goods and a condition of sale of those goods; on the stated facts, those requirements were not met. The fee was therefore not added to the transaction value or assessable value. en-us Tue, 11 Dec 2007 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31124 Technical know-how and assistance fees paid under a licence agreement were not includible in the assessable value of imported components under Rule 9(1)(c) of the Customs Valuation Rules, 1988, because the payment was for manufacture of licensed products in India and not for the imported goods themselves. Inclusion required a nexus with the imported goods and a condition of sale of those goods; on the stated facts, those requirements were not met. The fee was therefore not added to the transaction value or assessable value. Case-Laws Customs Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31124