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2017 (4) TMI 370 - AT - CustomsValuation - technical know-how - includibility - The original adjudicating authority held that the payment of said technical know-how fee is a condition for sale and the same is related to the import of goods i.e. parts, units and sub-assemblies and therefore, is includible in the value of import of plano milling centre M machine - Held that: - foreign collaborator have a significant role in deciding what the appellant can import from others. This would clearly amount to imposition of condition of sale - the appellants are not free to import the parts, units and sub-assemblies from any source. They can do so only if the foreign collaborator allows them to do so - there is a condition of sale attached to the transfer of technical know-how, the amount is includible in the assessable value - appeal dismissed - decided against appellant.
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