Fees of technical knowhow not includible in assessable value of imported goods

Commissioner of Customs (Imports) Vs Diabu Diamond Tools (I) Pvt. Ltd. (CESTAT Chennai) CESTAT Chennai held that as transfer of technical knowhow not a condition for sale of capital goods, hence, technical knowhow fee not to be included in the assessable value of imported goods. Facts- In Order-in-Original, it was directed to include the fee of Euro 40,000 for transfer of technical knowhow in the assessable value on import of new capital goods. The importer had filed an affidavit stating that there is no change in technical collaboration / agency / distribution agreement / method of invoicing ...