https://www.taxtmi.com/caselaws?id=35430 Royalty and technical know-how fees are includible in the assessable value of imported goods only where they relate to the goods and are payable as a condition of sale. On the facts described, the collaboration agreement and the import transaction were independent commercial arrangements, the importer was free to source goods from other suppliers, and no material showed that the royalty affected the price of the imports. The lower authority's loading was also unsustainable because it did not adhere to the remand directions or give reasons linking the fees to transaction value, and new grounds could not be added at the appellate stage. Accordingly, the fees were held not includible in assessable value. en-us Wed, 01 Oct 2008 00:00:00 +0530 Fri, 05 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35430 Royalty and technical know-how fees are includible in the assessable value of imported goods only where they relate to the goods and are payable as a condition of sale. On the facts described, the collaboration agreement and the import transaction were independent commercial arrangements, the importer was free to source goods from other suppliers, and no material showed that the royalty affected the price of the imports. The lower authority's loading was also unsustainable because it did not adhere to the remand directions or give reasons linking the fees to transaction value, and new grounds could not be added at the appellate stage. Accordingly, the fees were held not includible in assessable value. Case-Laws Customs Wed, 01 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35430