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2016 (6) TMI 264 - AT - CustomsValuation - Includability - Documentation fees and royalty towards technical knowhow - Collaboration agreement for licence and technical assistance - Held that:- it is clear that the agreement and the payment terms provided therein is related to the technical knowhow for the manufacture of final product at the appellants’ end. The agreement no where suggests that there is any link between quantum of import and the payment terms related thereto provided in the agreement. Since the agreement is, towards technical knowhow which is related to the manufacture of the final product and not related to the sale of imported goods, fees cannot be included in the assessable value of the imported goods and the same is not covered by Rule 9(1)(b)(iv) and 9(1)(c) of the Customs Valuation Rules, 1988. The impugned order do not sustain and set aside. - Decided in favour of appellant
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