Royalties Must Be Included in Transaction Value for Customs if Sale Condition Met, Says Rule 10(1)(c.

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....Valuation - Inclusion of royalty paid by the appellant to the foreign entity - The Rule 10(1)(c) does not say that royalty is to be added in transaction value if the supplier is a group company. It says that if the royalty is a condition for sale, the same has to be included in the transaction value. - AT....