Valuation - inclusion of royalty in the transaction value - Rule ...
Court Rules Royalty Exclusion in Transaction Value u/r 10(c) of Custom Valuation Rules, 2007; Overturns Deputy Commissioner's Order.
April 23, 2020
Case Laws Customs AT
Valuation - inclusion of royalty in the transaction value - Rule 10 (c) of Custom Valuation Rules, 2007 - the invoice value is not required to be loaded by including the Royalty and the order of the Deputy Commissioner GATT valuation Cell was set aside. - AT
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