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HomeIndirect TaxesLicense Fee, Technical Assistance Charges Not Includible In Customs Value Unless They...

License Fee, Technical Assistance Charges Not Includible In Customs Value Unless They Are a Condition of Sale: CESTAT

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that license fees, engineering packages and technical assistance charges cannot be included in the assessable value of imported machinery where such payments are not a condition precedent for the sale of the imported goods.  The bench of Binu…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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