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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader