https://www.taxtmi.com/caselaws?id=32572 Technical know-how and assistance fees paid for manufacturing in India, where they are not consideration for the imported goods and are not shown to be a condition of sale, are not includible in the assessable value under the Customs Valuation Rules, 1988. The attempted inclusion under Rule 9(1)(c) failed because the necessary conditions for that provision were not established, so the fee could not be added to the transaction value of the imported goods. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32572 Technical know-how and assistance fees paid for manufacturing in India, where they are not consideration for the imported goods and are not shown to be a condition of sale, are not includible in the assessable value under the Customs Valuation Rules, 1988. The attempted inclusion under Rule 9(1)(c) failed because the necessary conditions for that provision were not established, so the fee could not be added to the transaction value of the imported goods. Case-Laws Customs Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32572