Valuation - The royalty charges paid in respect of technical ...

Central Excise

March 15, 2017

Valuation - The royalty charges paid in respect of technical knowhow would be includible in the cost, irrespective of the fact that the same are paid at the time of sale. The measure of the royalty on the basis of sale price is just a convenient mechanism to measure the royalty payable on account of transfer of technical knowhow. - AT

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Valuation - The royalty charges paid in respect of technical ...

Central Excise

March 15, 2017

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