https://www.taxtmi.com/caselaws?id=52784 Technology transfer fee paid for a basic engineering package was held not includible in the assessable value of imported machinery under Rule 9(1)(b)(iv) of the Customs Valuation Rules. The provision applies only to engineering, development, design, plans and sketches necessary for production of the imported goods and undertaken outside India; here, the package contained only general process diagrams, layout and size specifications, while the detailed engineering drawings used for procurement were prepared in India by a separate firm. The link to the imported machinery was therefore too remote, so the addition was disallowed and the order was unsustainable. en-us Mon, 10 May 2004 00:00:00 +0530 Thu, 07 Oct 2010 17:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52784 Technology transfer fee paid for a basic engineering package was held not includible in the assessable value of imported machinery under Rule 9(1)(b)(iv) of the Customs Valuation Rules. The provision applies only to engineering, development, design, plans and sketches necessary for production of the imported goods and undertaken outside India; here, the package contained only general process diagrams, layout and size specifications, while the detailed engineering drawings used for procurement were prepared in India by a separate firm. The link to the imported machinery was therefore too remote, so the addition was disallowed and the order was unsustainable. Case-Laws Customs Mon, 10 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52784