Trademark Royalty Not Added to Import Value: No Evidence of Price Adjustment or Compulsion to Use Specific Suppliers.

Valuation of imported goods - Inclusion of royalty amount for use of the trademark - There is no finding by Commissioner that the buyer had adjusted price of imported goods in the guise of enhanced royalty. Nor that the appellant was compelled to import raw material from Associate companies -- invoice value is not required to be loaded by including the royalty - AT .....

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