Valuation - related parties - technical knowhow fee is for ...
Technical Knowhow Fee for "Instant Coffee" Plant Not Included in Import Value, Deemed Post-Importation Activity.
December 24, 2015
Case Laws Customs AT
Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of "Instant Coffee" plant which is purely a post-importation activity - value cannot be enhanced - AT
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