MARUTI UDYOG LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI - Customs - CESTAT MUMBAI - Tri - Valuation of goods - Addition of Technical know how fees and royalty - Import of parts and components - Held that - as per the agreement, the technical know-how and licence related to the post importation activities to be undertaken by the appellant. The payment consisted of two components - one a lumpsum amount payable in instalments and a running royalty - The product referred to in the agreement relates................................... Customs - Case Laws
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