Royalty For Technical Know-How was not ‘condition of sale’ even if included in value of Imported Goods

Ericsson India Private Limited Vs Additional Director General (Adjudication) (CESTAT Delhi) Conclusion: Royalty paid for technical know-how was not a ‘condition of sale’ merely because it was included in the value of imported goods as it pertained to post-importation activities relating to the manufacture of finished goods in India and was not a condition of sale of imported components. Consequently, such royalty could not be included in the assessable value of imported goods under Rule 10(1)(c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. Held: ...