https://www.taxtmi.com/caselaws?id=435829 Technical know-how fees are not includible in the assessable value of imported capital goods unless the payment is a condition of sale and has a direct nexus with the goods at the time of importation. The collaboration agreement showed that the technology transfer fee was consideration for disclosure of know-how and related technical assistance, not for the sale of the imported capital goods. Because the fee related to post-importation technical assistance and was not tied to the imported goods, its exclusion from customs valuation was upheld and the departmental challenge failed. en-us Mon, 27 Mar 2023 00:00:00 +0530 Tue, 03 Oct 2023 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435829 Technical know-how fees are not includible in the assessable value of imported capital goods unless the payment is a condition of sale and has a direct nexus with the goods at the time of importation. The collaboration agreement showed that the technology transfer fee was consideration for disclosure of know-how and related technical assistance, not for the sale of the imported capital goods. Because the fee related to post-importation technical assistance and was not tied to the imported goods, its exclusion from customs valuation was upheld and the departmental challenge failed. Case-Laws Customs Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435829