https://www.taxtmi.com/caselaws?id=799585 Rule 10 permits royalty or licence fees to be added to customs transaction value only when the payment relates to imported goods and is a condition of their sale; those requirements are cumulative. The same condition-of-sale requirement applies to residual payments under Rule 10(1)(e), and its Explanation does not expand the substantive test. Royalty calculated on finished goods' net selling price for technology transfer, intellectual-property rights, manufacturing rights and post-import commercial exploitation is not includible merely because imported components are used in domestic manufacture or are obtained from a related supplier. A direct contractual nexus with the imported goods and sale condition must be established. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799585 Rule 10 permits royalty or licence fees to be added to customs transaction value only when the payment relates to imported goods and is a condition of their sale; those requirements are cumulative. The same condition-of-sale requirement applies to residual payments under Rule 10(1)(e), and its Explanation does not expand the substantive test. Royalty calculated on finished goods' net selling price for technology transfer, intellectual-property rights, manufacturing rights and post-import commercial exploitation is not includible merely because imported components are used in domestic manufacture or are obtained from a related supplier. A direct contractual nexus with the imported goods and sale condition must be established. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799585