https://www.taxtmi.com/caselaws?id=54922 The Tribunal held that technology transfer fees and royalty payments made by the appellant are includible in the assessable value of the imported goods. The agreement clauses established a direct connection between the payments and the imported goods, as the appellant was obligated to procure components from Daikin. The Tribunal found that the payments were required as a condition of sale under Rule 9(1)(c) of the Customs Valuation Rules. Consequently, the appeal was rejected, affirming the inclusion of technology transfer fees and royalties in the assessable value of the imported goods. en-us Mon, 21 Mar 2005 00:00:00 +0530 Fri, 22 Oct 2010 17:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54922 The Tribunal held that technology transfer fees and royalty payments made by the appellant are includible in the assessable value of the imported goods. The agreement clauses established a direct connection between the payments and the imported goods, as the appellant was obligated to procure components from Daikin. The Tribunal found that the payments were required as a condition of sale under Rule 9(1)(c) of the Customs Valuation Rules. Consequently, the appeal was rejected, affirming the inclusion of technology transfer fees and royalties in the assessable value of the imported goods. Case-Laws Customs Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54922