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2017 (2) TMI 608 - AT - CustomsValuation - royalty - whether the amount of royalty to be included in assessable value? - Rule10(1)(c) of the Customs Valuation (Determination of value) of imported goods Rules, 2007 - Held that: - royalty under the said Rule can be included in the assessable value if in case of imported goods, it is the condition of sale. And as per the explanation, royalty would be includable in the case even after the imported goods have undergone the process after importation of said goods - in the present case, the respondent is paying royalty to their foreign supplier for the manufacturing of goods under their license in India. The same cannot be termed as royalty paid for the imported goods. Appeal dismissed - decided against Revenue.
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