Licence fee not includible to transaction value when it is not a condition of sale

Commissioner of Customs Vs  Vestas Wind Technology India Pvt Ltd (CESTAT Chennai) CESTAT Chennai held that the licence fee is includible in transaction value only when licence fee is paid as condition of sale. Accordingly, licence fee cannot be included to the transaction value when the same is not a condition of sale. Facts- The respondent is engaged in the manufacture of a Wind Turbine Generator (WTG) suited for large wind farms. The respondents imported various parts and components and were found related to the supplier, M/s.NEG Micon AS Denmark. Earlier, the Special Valuation Branch (SVB)...