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2007 (11) TMI 205 - CESTAT, CHENNAI
Whether technical know-how fee/royalty/technical assistance fee paid by the buyer (importer) to the seller (foreign collaborator) is liable to be added to A.V. of the goods u/r 9(1)(C) – technical fee & technical assistance fee paid for activity post-import of raw material, not includible – royalty paid as fixed % of net sale had no nexus with import of raw material so not includible – drawings/design pertaining to technical assistance were goods is immaterial – assessee’s appeal allowed