Royalty & License Fees not addable to Transaction Value of Imported Parts: CESTAT

Commissioner of Customs (Port) Vs Humboldt Wedag India Private Limited (CESTAT Kolkata)

Introduction: In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata held that royalty and license fees are not addable to the transaction value of imported parts and components. The case involved the Commissioner of Customs (Port) and Humboldt Wedag India Private Limited, a subsidiary of Humboldt Wedag GmbH, Germany.

Background: Humboldt Wedag India Private Limited (the respondent) imports parts and components f

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