https://www.taxtmi.com/caselaws?id=770314 CESTAT Chennai held that design and drawing charges/royalty paid to suppliers are not includible in transaction value of imported goods under Customs Valuation Rules, 2007. The tribunal found that Rule 10(1)(b)(iv) does not mandate inclusion as no goods/services were supplied by appellants for production of imported goods. The design charges were for customized machines, not imported goods themselves. Royalty payments were discretionary and not conditions of sale for imports. Following precedent in Brembo Brake India case, the tribunal concluded such charges are not assessable for customs duty calculation. Appeal allowed. en-us Fri, 02 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770314 CESTAT Chennai held that design and drawing charges/royalty paid to suppliers are not includible in transaction value of imported goods under Customs Valuation Rules, 2007. The tribunal found that Rule 10(1)(b)(iv) does not mandate inclusion as no goods/services were supplied by appellants for production of imported goods. The design charges were for customized machines, not imported goods themselves. Royalty payments were discretionary and not conditions of sale for imports. Following precedent in Brembo Brake India case, the tribunal concluded such charges are not assessable for customs duty calculation. Appeal allowed. Case-Laws Customs Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770314