CESTAT Excludes Royalty or Technical Know-How Fees from Customs Duty Assessable Value

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.

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