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2016 (11) TMI 1517 - CESTAT MUMBAIValuation - includibility - value of know-how to be included in the assessable value - Held that: - there is no reference of any capital goods sales under the agreement. Since the agreement does not find any mention of the supply of any material or capital goods, it cannot be stated that the technical know-how fee and technical assistance fee, are related to purchase of any material or capital goods - the royalty is linked to the value, which excludes the value of any material purchased from HONDA Foundry Ltd. In facts of the case, it cannot be said that the technical assistance fee is linked as a condition for sale of material - appeal dismissed - decided against Revenue.
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