Post-importation installation and training charges separately invoiced are excludible from customs assessable value.

Separately invoiced post-importation supervision, installation and training charges, including technicians' expenses, were not includible in customs assessable value because they were not part of the lump-sum price of the imported goods. Applying valuation principles, the separate service charges were treated as expenses incurred after import for technical services rather than as consideration for the goods, so they were excludible from assessable value.

---

---

Issues: Whether the supervision, installation and training charges paid separately after import of the goods were includible in the assessable value for customs valuation.

Analysis: The charges in question were shown in separate invoices as installation and training expenses, including the expenses of the supplier's technicians. The payment was not made as a lump sum forming part of the price of the imported goods, but was incurred separately towards post-importation supervision and related technical services. On the facts, and following the valuation principles relied upon, such daily expenses and separate post-importation service charges did not form part of the assessable value.

Conclusion: The disputed supervision and technical charges were not liable to be added to the assessable value, and the issue was decided in favour of the assessee.

Final Conclusion: The appeal succeeded because the separately billed post-importation service expenses were held excludible from customs assessable value.

Ratio Decidendi: Charges for post-importation supervision, installation or training that are separately invoiced and not part of the lump-sum price of the imported goods are not includible in assessable value.

---