Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Notifications on COVID-19 Deadline Extensions...     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Tax Liability After Death: Section 93 Requires...     TaxTMI    Late Fee Clarification for GSTR-9C: Mandatory...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Travelers Can Carry Limited Agarwood Products...     TaxTMI    Interim Relief Granted: Tax Notifications...     TaxTMI    Legal Proceedings Against Deceased Person...     TaxTMI    Legal Challenge Succeeds: GST Seizure Invalidated...     TaxTMI    Ex Parte Tax Assessment Invalidated: Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - transaction value - the royalty payment is ...


The royalty payment is includible in the assessable value of goods for customs valuation purposes.

September 14, 2016

Case Laws     Customs     AT

Valuation - transaction value - the royalty payment is includible in the assessable value of the goods. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Royalty payments under a Licence and Technical Assistance Agreement were not addable to the transaction value of imported goods. The agreement covered transfer of...

  2. Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

  3. The issue pertained to the inclusion of demurrage charges in the assessable value for payment of customs duty under the Customs Valuation (Determination of Value of...

  4. Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of...

  5. Valuation - inclusion of royalty in assessable value - The running royalty is includible in the assessable value of blooms/bars cleared by the KCSSL, as the royalty is...

  6. The case pertains to the valuation of imported goods and the inclusion of royalty payments for determining the transaction value. The key points are: The transaction...

  7. Royalty of 1.75% paid on yeast manufactured in India and sold using technical knowhow provided by foreign supplier is not includable in value of imported yeast culture...

  8. This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

  9. Valuation of imports from related suppliers and the inclusion or exclusion of royalty in the transaction value. The key points are: Rule 10(1)(c) of the Customs...

  10. CESTAT ruled against inclusion of 4% running royalty in transaction value of imported goods under Rule 10(1)(c) of Customs Valuation Rules, 2007. The Tribunal found that...

  11. Valuation of goods - wSponge Iron - the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being...

  12. CESTAT, an Appellate Tribunal, addressed the valuation of imported goods (ball valves/check valves/cartridges of brass). The rejection of declared value and...

  13. Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

  14. Valuation - enhancement of the value - US $ 85,000 paid for erection and commissioning which is post importation activity is not includible in the assessable value of...

  15. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Investment Managers' Carried Interest Likely Taxable at 18% GST as Ser...
A: Comprehensive Guide to GST Appeal Filing: Procedural Steps, Verificati...
A: Small Business Tax Strategy: Maximize Deductions Under Income Tax Act ...
A: One-Person Companies Must Submit Annual Returns via MGT-7 and AOC-4 to...
A: Cannabis Seized: Strict Interpretation of 'Ganja' Excludes Seeds and L...
A: Trademark Ownership Transfer in India: Comprehensive Documentation and...
A: Trademark Ownership Transfer: Navigating Complete, Partial, and Goodwi...
A: Digital Revolution Challenges: Empowering India's MSMEs Through Strate...
A: Parts and Components Classification: Navigating Customs Tariff Complex...
A: Musical Performance Rights: Navigating Copyright Complexities in India...
A: Nano Drug Innovations Navigate Complex Patent Landscape, Balancing Sci...
A: Exporters Must Realize and Repatriate Full Export Proceeds within 9-15...
A: Patent Rights Unveiled: Novel Inventions, 20-Year Protection, and Bala...
A: Patent Registration in India: Navigating Prior Art Search, Application...
H: GST Demand Notice Upheld: Petitioner's Delayed Challenge Rejected Due ...
H: GST Show Cause Notice Resolved: Petitioner Granted 15-Day Window to Re...
H: Judicial Review Invalidates Goods Detention Order Due to Procedural In...
H: GST Demand Upheld: Appellant's Challenge Rejected Due to Procedural La...
H: GST Registration Cancellation Order Overturned: Procedural Flaws and L...
H: Legal Challenge Fails: Tax Assessment Order Upheld After Comprehensive...
H: Suppliers Win Partial Relief in GST Registration Dispute, Procedural V...
H: Statutory Notice Defect Invalidates Tax Proceedings, Mandates Correcti...
H: GST Input Tax Credit Challenge Rejected: No Procedural Prejudice Found...
H: Exporters Win Partial Relief: Tax Refund Challenge Succeeds with Proce...
H: Taxpayer Wins Challenge to Tax Order, Gains Substantive Review After P...
H: Scheme Declaration Upheld: Petitioner's Rights Preserved Despite Non-D...
H: Income Tax Tribunal Strikes Down 37% Surcharge for Taxpayer with Incom...
H: Intangible Asset Depreciation Claim Upheld: Reasonable Approach Valida...
H: Tax Dispute: No Interest Income Recognition for Non-Performing Assets ...
F: GST Applies to Development Rights Transfer Under Joint Development Agr...