Payment of License Fee which is not Condition of Sale cannot be included in Transaction Value u/r 10(1)(c) of Customs Valuation Rules: CESTAT [Read Order]

Payment of License Fee - License Fee - Payment - Condition of Sale - Sale - Transaction Value - Customs Valuation Rules - CESTAT - taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the payment of the license fee which was not a condition of sale cannot be included in the transaction value under rule 10(1)(c ) of the Customs Valuation Rules,2007.  Vestas Wind Technology India Pvt. Ltd, the respondent-assessee was engaged in…

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