https://www.taxtmi.com/caselaws?id=54856 Royalty paid for technical know-how and assistance linked to manufacture of licensed vehicles and local parts was held not includible in the assessable value of imported goods because it related to post-import manufacturing activity, was computed on local sales and value addition, and was not shown to be a condition of sale. Lump-sum payments for plant construction, production preparation, pilot production, engineering services, instructors and training were likewise excluded because they concerned setting up and operating the manufacturing facility in India, not the imported goods themselves, and were not established as sale conditions. The impugned additions to assessable value were therefore unsustainable. Only royalty or technical assistance payments connected with the imported goods and required as a condition of their sale can be added to transaction value. en-us Wed, 07 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 13:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54856 Royalty paid for technical know-how and assistance linked to manufacture of licensed vehicles and local parts was held not includible in the assessable value of imported goods because it related to post-import manufacturing activity, was computed on local sales and value addition, and was not shown to be a condition of sale. Lump-sum payments for plant construction, production preparation, pilot production, engineering services, instructors and training were likewise excluded because they concerned setting up and operating the manufacturing facility in India, not the imported goods themselves, and were not established as sale conditions. The impugned additions to assessable value were therefore unsustainable. Only royalty or technical assistance payments connected with the imported goods and required as a condition of their sale can be added to transaction value. Case-Laws Customs Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54856