https://www.taxtmi.com/caselaws?id=53912 Technical know-how fees are not includible in the assessable value of imported goods unless the revenue shows a direct link to the imported components and that payment is a condition of sale. Here, the imported items were parts for a medium frequency induction furnace, while the fee related to technology transfer for indigenous manufacture. The earlier collaboration agreements had expired before the relevant import period, and no subsisting arrangement was shown to connect the fee with the imported parts. On that factual basis, the fee could not be added to the import value, and the assessee succeeded. en-us Thu, 10 Mar 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53912 Technical know-how fees are not includible in the assessable value of imported goods unless the revenue shows a direct link to the imported components and that payment is a condition of sale. Here, the imported items were parts for a medium frequency induction furnace, while the fee related to technology transfer for indigenous manufacture. The earlier collaboration agreements had expired before the relevant import period, and no subsisting arrangement was shown to connect the fee with the imported parts. On that factual basis, the fee could not be added to the import value, and the assessee succeeded. Case-Laws Customs Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53912