Royalties or License Fees Must Be Prerequisites for Sale to Apply Rule 9(1)(e) in Import Valuation Case.

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....Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that although termed as royalty/licence fee, the payment was made or was to be made as a condition prerequisite for the sale of the imported goods and was in fact not royalty/licence fee. - AT....