https://www.taxtmi.com/caselaws?id=33967 Royalty or technical know-how charges are includible in the assessable value of imported goods only where the payment is a condition precedent for supply and has a direct nexus with the pricing of the goods. On the facts noted, the record did not show how the royalty payments were connected with the imported goods, and the licence agreement did not establish royalty as a pre-condition for supply. The earlier precedent relied on involved a different factual setting, so it was not applicable. The royalty was therefore not includible in assessable value, and the demand for inclusion was unsustainable. en-us Wed, 11 Feb 2009 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33967 Royalty or technical know-how charges are includible in the assessable value of imported goods only where the payment is a condition precedent for supply and has a direct nexus with the pricing of the goods. On the facts noted, the record did not show how the royalty payments were connected with the imported goods, and the licence agreement did not establish royalty as a pre-condition for supply. The earlier precedent relied on involved a different factual setting, so it was not applicable. The royalty was therefore not includible in assessable value, and the demand for inclusion was unsustainable. Case-Laws Customs Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33967