Valuation of goods - If the royalty is computed excluding the ...
Royalties Based on Indigenous Value Addition Exclude Imported Material Costs, Unrelated to Appellants' Import Payments.
December 18, 2014
Case Laws Customs AT
Valuation of goods - If the royalty is computed excluding the cost of imported material and is based on the indigenous value addition which clearly shows that the payments made by the appellant for the collaboration and consultancy services has nothing to do with the imports undertaken by the appellants - AT
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