https://www.taxtmi.com/caselaws?id=52231 Licence and know-how fees are includible in the assessable value of imported machinery only when they are sufficiently linked to the imported goods themselves, such as where the machinery cannot operate without the licence. On the facts noted, the fee related to manufacturing know-how for producing chloromethane, not to the machinery import, so it was excluded from assessable value. Engineering and design fees are includible only if the work was undertaken outside India and was necessary for producing the imported goods. As the detailed drawings were prepared in India and the record did not show the necessary foreign-origin work, that fee was also excluded. The additions to assessable value were therefore unsustainable. en-us Fri, 04 Jul 2003 00:00:00 +0530 Tue, 16 Jul 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52231 Licence and know-how fees are includible in the assessable value of imported machinery only when they are sufficiently linked to the imported goods themselves, such as where the machinery cannot operate without the licence. On the facts noted, the fee related to manufacturing know-how for producing chloromethane, not to the machinery import, so it was excluded from assessable value. Engineering and design fees are includible only if the work was undertaken outside India and was necessary for producing the imported goods. As the detailed drawings were prepared in India and the record did not show the necessary foreign-origin work, that fee was also excluded. The additions to assessable value were therefore unsustainable. Case-Laws Customs Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52231