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1. Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

2. Valuation of import goods - Inclusion of License fees and royalty - licence fee and royalty paid by the appellants to their collaborator M/s. SGV, France, would not be...

3. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

4. Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that...

5. Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

6. Valuation - The royalty and lump sum fees paid in relation to manufacture of goods in India cannot be padded on to the declared import value of the impugned goods.

7. Valuation of goods - licence fee is being paid by the appellant for use of the trade-mark for manufactured goods. There was no condition of sale that the appellant is...

8. Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value...

9. Determination of assessable value of the goods imported - No effort was made by the Department to ascertain enhancement of royalty/licence fees by reducing the price of...

10. Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of...

11. Valuation - royalty - assessee is paying royalty to their foreign supplier for the manufacturing of goods under their license in India. The same cannot be termed as...

12. Valuation of imported goods - inclusion of royalty charge and franchisee fees - Once the goods have been cleared from the Customs area the same is not required to be...

13. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

14. Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

15. Valuation of imported goods - addition of royalty charges to value of imported goods in terms of Rule 9(1) (c) of Valuation Rules, 1988 and 10(1) (c) of the Valuation...