https://www.taxtmi.com/caselaws?id=51654 Technical collaboration fees paid under a separate agreement were not includible in the assessable value of an imported second-hand plant. The sale agreement and collaboration agreement were independent, and import of the plant was not conditional on any licence, royalty, or payment to the collaborator or any third party. Under customs valuation principles, only royalties or licence fees related to the imported goods and payable as a condition of sale may be added to the price actually paid or payable. The principle in Essar Gujarat was therefore inapplicable, and the inclusion of the collaboration fees could not be sustained. en-us Mon, 16 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51654 Technical collaboration fees paid under a separate agreement were not includible in the assessable value of an imported second-hand plant. The sale agreement and collaboration agreement were independent, and import of the plant was not conditional on any licence, royalty, or payment to the collaborator or any third party. Under customs valuation principles, only royalties or licence fees related to the imported goods and payable as a condition of sale may be added to the price actually paid or payable. The principle in Essar Gujarat was therefore inapplicable, and the inclusion of the collaboration fees could not be sustained. Case-Laws Customs Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51654