Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 32 - CESTAT CHENNAIValuation - technical know-how fees - royalty - includibility - Rule 9(1)(c) of the said Rules - Held that: - In the judgment of the Hon’ble Supreme Court in the case of Ferodo India Pvt. Ltd. [2008 (2) TMI 12 - Supreme Court], identical issue was under consideration before the Apex Court and it was held that royalty/license fee shall not be a condition prerequisite to the sale of the imported goods and hence not includible in the assessable value thereof - appeal dismissed - decided against Revenue.
|