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Custom Duty | Royalty Not Addable to Imported Goods Value Without Condition of Sale: CESTAT Chennai

8 Oct 2026 · 6d agoBy CA Sandeep KanoiSource: TaxGuru

CESTAT held royalty on manufactured products cannot be added to imported raw-material value unless payment is a condition of their sale. The post Royalty Not Addable to Imported Goods Value Without Condition of Sale: CESTAT Chennai appeared first on TaxGuru .

Attribution

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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