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2017 (4) TMI 204 - CESTAT NEW DELHIValuation - royalty - loading of invoice value - goods imported from related foreign supplier - Held that: - It is to be noted that only those royalty license fees are required to be added to the invoices wherein the payments are made as a condition of the sale of goods being imported and also subject to the condition that such royalty is included in the price actually paid or payable - the appellant is required to pay the license fee of 0.5 % of the appellant’s sale revenue from products - Since condition of Rule 10(1)(C) of the Valuation Rules is clearly not satisfied, we find absolutely no justification for such loading of invoice value by the royalty amount. The consultancy charges are not to be included to the invoice values for import of the goods as product consultancy charge which has got nothing to do with the imported goods. Appeal allowed - decided in favor of appellant.
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