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2017 (8) TMI 813

Head Note / Extract:
Valuation - Technology Transfer Agreement - Whether royalty paid in terms, is a condition of sale includible in the assessable value - Rule 9(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2008 - the decision in the case of CC, New Delhi Versus M/s Avaya Global Connect Ltd. [2016 (3) TMI 256 - CESTAT NEW DELHI], contested, where it was held that as the Supply Agreement is consistent with the Technology Transfer Agreement, and the supplier had the right to terminate the supplies in case of non-payment of royalties, the payment of royalty is a condition of sale and includible in the assessable value - Held that: - the decision in the above case upheld - appeal dismissed - decided against appellant.

 


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