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CESTAT Excludes Royalty or Technical Know-How Fees from Customs Duty Assessable Value
Case Law Details
- Case Name
- Commissioner of Customs Vs GH Induction India Pvt. Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Commissioner of Customs Vs GH Induction India Pvt. Ltd. (CESTAT Chennai)
Introduction: In the case of Commissioner of Customs vs. GH Induction India Pvt. Ltd. before the CESTAT Chennai, the central issue revolved around whether royalty and technical know-how fees paid to a foreign collaborator should be included in the assessable value of imported goods for customs duty calculation. This article provides an in-depth analysis of the case and its implications.
Detailed Analysis: GH Induction India Pvt. Ltd. (the respondent) imported components for manufacturing Induction heating equipment. Due t...
