Court Rules Royalty Exclusion in Transaction Value u/r 10(c) of Custom Valuation Rules, 2007; Overturns Deputy Commissioner's Order.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the Royalty and the order of the Deputy Commissioner GATT valuation Cell was set aside. - AT....