Supreme Court · 2007 INSC 412 · Decided 12 April 2007
M/S Matsushita Television & Audio (I) LTD. v. Commissioner of Customs
- Court
- Supreme Court of India
- Citation
- 2007 INSC 412 · [2007] 5 S.C.R. 46
- Case number
- CIVIL APPEAL No. 526/2002
- Decided
- 12 April 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
_/ Customs Valuation (Determination of Imported Goods) Rules, 1988- rr. 4(2) and 9(/)(c)-Agreement of technical know-how assistance-The c assistance also extended to supply of components and to approval of components duly imported-Agreement to pay royalty to the company imparting assistance by the assistance (Assessee Company)-The royalty payment was included in the assessable value of the components-Propriety of-Held: Royalty payment was rightly included in the assessable value of the D components-Royalty payment under the agreement related not only to the domestic production of the goods,
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