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2015 (10) TMI 830 - CESTAT MUMBAIValuation of goods - Inclusion of royalty - Held that:- Ground of appeal is very weak. It states that the importer had imported parts from their collaborator to manufacture goods of foreign collaborator's brand name. Interestingly, we find that in the present case there is no import of goods on the value of which the amount of royalty is sought to be added. There is no evidence of actual import in the appeal papers. In any case we note that in terms of Rule 10(1)(c) of the Customs Valuation Rules, royalty may be added to the price of the goods only if the same is a condition of the sale of the imported goods being valued. This is established law as held in various judgments of the Apex Court including the case of Commissioner of Customs Vs. Ferodo India Pvt. Ltd. [2008 (2) TMI 12 - Supreme Court]. Revenue has not established that the royalty is paid as a condition of the sale of goods being valued. - Decided against Revenue.
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