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Customs - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Valuation of goods - Inclusion of lumpsum trademark fee and ...

Customs

September 10, 2015

Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - SC confirmed the decision of CESTAT wherein it was found that, the same is condition of sale for purchase of raw-materials from related foreign entities - liable to be included - SC

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  1. 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...

  2. Royalty & lump sum fee – The payment of lump sum fees for the technical know-how and the royalty is allowable as revenue expenditure - AT

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

  4. 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...

  5. Royalty paid treated as capital expenses - the assessee company did not obtain any proprietary or ownership right of trademark or knowhow, no asset was created or...

  6. Valuation - inclusion of value of technical know how fee or royalty paid - the Importer is permitted to purchase components from other parties also. There is no...

  7. Valuation - inclusion of consideration paid for technical information provided - post importation activity – cost is incurred after the importation of the goods - Not to...

  8. Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

  9. Valuation of imported goods - inclusion of fee paid for transfer of technical knowhow - the view of the Commissioner (Appeals) that technical knowhow fee of EURO 40,000...

  10. Valuation - 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...

 

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