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Custom Duty | Post-Import Manufacturing Royalty Not Addable to Customs Value Without Condition of Sale: CESTAT Chennai

3 Oct 2026 · 3 Oct 2026By CA Sandeep KanoiSource: TaxGuru

CESTAT Chennai held 2% royalty on finished products not includible in import value absent nexus and condition of sale under Rule 10. The post Post-Import Manufacturing Royalty Not Addable to Customs Value Without Condition of Sale: CESTAT Chennai appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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