Supreme Court of India
Commissioner of Customs v. M/s Ferodo India Pvt. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the view that there was no nexus between royalty/licence fees payable for the know-how and the goods imported for the manufacture of licensed products.
Judgment, page 14
From the headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule 9(1)(c) - Price of imported goods - Inclusion of technical know how fees and royalty- Technical c assistance and trade mark agreement between buyer-licensee and foreign collaborator-licensor - Under the agreement, licensee permitted to manufacture licensed products - It was to import raw material from licensor and to pay license fee and royalty- Department loading CIF value of imported goods with know-how fees and royalty - Tribunal holding that know- - how fees and royalty related to licensed products to be
Authorities it was built on
Where later benches applied it
- 2025 M/s. Coal India Limited v. Commissioner of Customs (port), Customs House, Kolkata
- 2015 Commissioner of Customs, Ahmedabad v. Mis. Essar Steel Ltd.
- 2011 Commnr. of Customs Excise, New Delhi v. Mis. Living Media (india) Ltd.
Of those, 1 relied on · 2 referred to
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