Valuation - import of goods - neither the fees paid under the ...

Customs

May 22, 2015

Valuation - import of goods - neither the fees paid under the Licence Agreement nor under the Basic Engineering, Training and Technical Services Agreement related to the import of the capital goods nor was it a condition of sale - the amount cannot be loaded into the value of the goods - no addition - SC

View Source

← Previous Next →

Valuation - import of goods - neither the fees paid under the ...

Customs

May 22, 2015

You may also like:

Valuation of goods - royalty and the licence fee are not payable on the imported goods but on the goods manufactured and sold in India - no addition - AT

Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

Valuation - The royalty and lump sum fees paid in relation to manufacture of goods in India cannot be padded on to the declared import value of the impugned goods.

Determination of assessable value of the goods imported - No effort was made by the Department to ascertain enhancement of royalty/licence fees by reducing the price of...

Valuation of import goods - Inclusion of License fees and royalty - licence fee and royalty paid by the appellants to their collaborator M/s. SGV, France, would not be...

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

Valuation of import of goods - the agreement relating to purchase of equipment cannot be disassociated from other agreements and the authorities were right in loading...

Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...

Depreciation on license fee paid for 20 years - intangible asset - deferred revenue expenditure - benefit of depreciation on the registration fee of paid to Indian...

Quick Updates: