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Customs Valuation Rules, CESTAT, Lakshmikumaran & Sridharan Attorneys

Procedure for Registration with India s Special Value Branch

Procedure for Registration with India s Special Value Branch
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Licence fee not includible to transaction value when it is not a condition of sale

CESTAT Chennai held that the licence fee is includible in transaction value only when licence fee is paid as condition of sale. Accordingly, licence fee cannot be included to the transaction value when the same is not a condition of sale.

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