Lump sum trademark fee and royalty for technical know-how excluded from goods valuation; no specific raw material source required.

Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - there is no stipulation or condition as to where from or from whom the appellant has to procure the raw materials for the manufacture of the goods - royalty not includible - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X