Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 752 - AT - CustomsValuation - technical know-how fees - royalty - whether the assessment of Perfume and Deodorants imported by the appellant is to be loaded by 20% of the value as technical know-how fees paid and 1% of the value to be loaded on the royalty paid by the appellant to their parent company Unilever PLC or otherwise? - Held that: - the amount paid for technical know-how fee and the royalty charges are not to be included in the assessable value of the imported goods, if such payment is for the goods to be manufactured out of the technical know-how, which is transferred by an agreement - appeal allowed - decided in favor of appellant.
|