Supreme Court Upholds CESTAT: Trademark Fees and Royalties Must Be Included in Customs Valuation of Imported Goods.
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....Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - SC confirmed the decision of CESTAT wherein it was found that, the same is condition of sale for purchase of raw-materials from related foreign entities - liable to be included - SC....


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