https://www.taxtmi.com/caselaws?id=52781 The Tribunal ruled in favor of the appellant, holding that the licence fee paid to a foreign corporation should not be included in the transaction value of imported goods. The Tribunal found that the fee was not related to the manufacturing of the imported machinery and therefore should not be added to the assessment value. The appeal was allowed, except for a specific amount that was not challenged by the appellant, providing clarity on the application of Customs Valuation Rules in such cases. en-us Wed, 19 May 2004 00:00:00 +0530 Thu, 07 Oct 2010 17:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52781 The Tribunal ruled in favor of the appellant, holding that the licence fee paid to a foreign corporation should not be included in the transaction value of imported goods. The Tribunal found that the fee was not related to the manufacturing of the imported machinery and therefore should not be added to the assessment value. The appeal was allowed, except for a specific amount that was not challenged by the appellant, providing clarity on the application of Customs Valuation Rules in such cases. Case-Laws Customs Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52781