https://www.taxtmi.com/caselaws?id=54358 Royalty, technical fee, technical know-how fee or licence fee paid under collaboration agreements is includible in the assessable value of imported goods only where the payment is related to those goods and is required as a condition of their sale under Rule 9(1)(c) of the Customs Valuation Rules, 1988. Payments for technical know-how, drawings, designs, manufacture of licensed products in India, or post-import commercial arrangements are not automatically addable merely because imported components are later used in manufacture. Each agreement must be examined on its own terms, and absent a clear nexus with the imported goods and a condition-of-sale element, the fees are excluded from assessable value. en-us Fri, 29 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 15:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54358 Royalty, technical fee, technical know-how fee or licence fee paid under collaboration agreements is includible in the assessable value of imported goods only where the payment is related to those goods and is required as a condition of their sale under Rule 9(1)(c) of the Customs Valuation Rules, 1988. Payments for technical know-how, drawings, designs, manufacture of licensed products in India, or post-import commercial arrangements are not automatically addable merely because imported components are later used in manufacture. Each agreement must be examined on its own terms, and absent a clear nexus with the imported goods and a condition-of-sale element, the fees are excluded from assessable value. Case-Laws Customs Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54358