https://www.taxtmi.com/caselaws?id=32429 Licence fee and basic engineering fee paid to a foreign collaborator were not includible in the assessable value of imported capital goods for a sulphuric acid plant under Rule 9 of the Customs Valuation Rules, 1988. The payments were found to relate to the plant as a whole and the technology for its operation, including both imported and indigenous equipment, rather than to the imported goods alone. Rule 9(1)(b)(iv) did not apply because no engineering, development, artwork, design work or plans were supplied free of charge by the buyer. Rule 9(1)(c) also failed because the licence fee was for technology use and was not shown to be a condition of sale of the imported goods. Rule 9(1)(e) could not bring in payments unconnected with the imported goods merely because they arose under linked agreements. en-us Tue, 06 May 2008 00:00:00 +0530 Sat, 14 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32429 Licence fee and basic engineering fee paid to a foreign collaborator were not includible in the assessable value of imported capital goods for a sulphuric acid plant under Rule 9 of the Customs Valuation Rules, 1988. The payments were found to relate to the plant as a whole and the technology for its operation, including both imported and indigenous equipment, rather than to the imported goods alone. Rule 9(1)(b)(iv) did not apply because no engineering, development, artwork, design work or plans were supplied free of charge by the buyer. Rule 9(1)(c) also failed because the licence fee was for technology use and was not shown to be a condition of sale of the imported goods. Rule 9(1)(e) could not bring in payments unconnected with the imported goods merely because they arose under linked agreements. Case-Laws Customs Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32429