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

Royalty Charges for Technical Knowhow Included in Cost Even if Paid at Sale Time, Based on Sale Price Calculation.

March 15, 2017

Case Laws Central Excise AT

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 ...

Royalty Charges for Technical Knowhow Included in Cost Even if Paid at Sale Time, Based on Sale Price Calculation.

March 15, 2017

Case Laws Central Excise AT

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