Valuation - Inclusion of royalty paid by the appellant to the ...

Royalties Must Be Included in Transaction Value for Customs if Sale Condition Met, Says Rule 10(1)(c.

January 11, 2024

Case Laws Customs AT

Valuation - Inclusion of royalty paid by the appellant to the foreign entity - The Rule 10(1)(c) does not say that royalty is to be added in transaction value if the supplier is a group company. It says that if the royalty is a condition for sale, the same has to be included in the transaction value. - AT

View Source

← Previous Next →

Valuation - Inclusion of royalty paid by the appellant to the ...

Royalties Must Be Included in Transaction Value for Customs if Sale Condition Met, Says Rule 10(1)(c.

January 11, 2024

Case Laws Customs AT

You may also like:

Royalty of 1.75% paid on yeast manufactured in India and sold using technical knowhow provided by foreign supplier is not includable in value of imported yeast culture...

Royalty payments under a Licence and Technical Assistance Agreement were not addable to the transaction value of imported goods. The agreement covered transfer of...

The case pertains to the valuation of imported goods and the inclusion of royalty payments for determining the transaction value. The key points are: The transaction...

This case deals with the valuation of imported goods, specifically whether license fees and management fees paid to related parties should be included in the assessable...

Transaction value for the purpose of levy of customs duty - royalty is paid for the supply of the goods as a condition of sale has to be necessarily included in the...

Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

The appellant provided sufficient evidence regarding the value and there was no dispute that the appellant had paid anything over and above the declared value while...

Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

Valuation of imports from related suppliers and the inclusion or exclusion of royalty in the transaction value. The key points are: Rule 10(1)(c) of the Customs...

Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT

Valuation - inclusion of royalty in the value of imports - Running royalties are condition of sale for the transaction value and thus needs to be added in the value for...

Royalty and license fee exempted from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value...

Appellant challenged inclusion of royalty and cost of advertisement incurred in India in assessable value of imported goods u/rs 10(1)(c) and 10(1)(e) of Customs...

Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

Quick Updates: