https://www.taxtmi.com/caselaws?id=53787 Technical know-how fees and royalty paid under agreements for manufacture in India were not includible in the assessable value of imported goods under the Customs (Valuation) Rules, 1988, because the charges related to Indian manufacture and not to the import transaction. The agreements showed that the products were to be manufactured in India, and on those facts there was no obligation to add the royalty or know-how charges to the import value. A cited precedent was found inapplicable because the factual matrix differed. The impugned order was set aside and the original authority's order was restored. en-us Thu, 06 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 12:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53787 Technical know-how fees and royalty paid under agreements for manufacture in India were not includible in the assessable value of imported goods under the Customs (Valuation) Rules, 1988, because the charges related to Indian manufacture and not to the import transaction. The agreements showed that the products were to be manufactured in India, and on those facts there was no obligation to add the royalty or know-how charges to the import value. A cited precedent was found inapplicable because the factual matrix differed. The impugned order was set aside and the original authority's order was restored. Case-Laws Customs Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53787