https://www.taxtmi.com/caselaws?id=52832 Licence fee for technical know-how and service fee for technical assistance were held not includible in the assessable value of imported parts under Rule 9(1)(c) of the Customs (Valuation) Rules, 1988, because the supply agreement for the parts preceded the technical licence agreement, the licence fee related to wind turbine generators manufactured in India rather than the imported goods, and the service fee related only to post-manufacture servicing of the finished product. As neither payment was shown to relate to the imported goods or to be a condition of their sale, inclusion in customs value was rejected. en-us Thu, 13 May 2004 00:00:00 +0530 Tue, 09 Jul 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52832 Licence fee for technical know-how and service fee for technical assistance were held not includible in the assessable value of imported parts under Rule 9(1)(c) of the Customs (Valuation) Rules, 1988, because the supply agreement for the parts preceded the technical licence agreement, the licence fee related to wind turbine generators manufactured in India rather than the imported goods, and the service fee related only to post-manufacture servicing of the finished product. As neither payment was shown to relate to the imported goods or to be a condition of their sale, inclusion in customs value was rejected. Case-Laws Customs Thu, 13 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52832