https://www.taxtmi.com/caselaws?id=51034 The Tribunal upheld the decision to include the cost of technical know-how in the assessable value of imported goods, rejecting the appeal by M/s. Otto India Private Ltd. The import was found to be based on technical know-how, necessary for the project contract with M/s. Steel Authority of India. The Customs Valuation Rules mandate adding the value of goods and services essential for production to the transaction value, leading to the inclusion of technical know-how cost. en-us Wed, 10 Oct 2001 00:00:00 +0530 Tue, 21 Sep 2010 16:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51034 The Tribunal upheld the decision to include the cost of technical know-how in the assessable value of imported goods, rejecting the appeal by M/s. Otto India Private Ltd. The import was found to be based on technical know-how, necessary for the project contract with M/s. Steel Authority of India. The Customs Valuation Rules mandate adding the value of goods and services essential for production to the transaction value, leading to the inclusion of technical know-how cost. Case-Laws Customs Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51034