https://www.taxtmi.com/caselaws?id=53719 The Tribunal held that the technical know-how fees paid by M/s. Hindustan Motors Ltd. were not includible in the price of imported goods. The Tribunal found that the fee was for technical assistance related to manufacturing, not directly tied to the import of goods. As a result, the impugned order was set aside, and the appeal was allowed based on the lack of nexus between the license fee and imported goods. en-us Mon, 20 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53719 The Tribunal held that the technical know-how fees paid by M/s. Hindustan Motors Ltd. were not includible in the price of imported goods. The Tribunal found that the fee was for technical assistance related to manufacturing, not directly tied to the import of goods. As a result, the impugned order was set aside, and the appeal was allowed based on the lack of nexus between the license fee and imported goods. Case-Laws Customs Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53719