Appellate Tribunal excludes engineering charges from assessable value for imported goods.

The Appellate Tribunal CESTAT CHENNAI held that the basic engineering charges for equipment imported from Italy should not be included in the assessable value as they were not related to the production of imported goods. The tribunal allowed the appeal and set aside the previous order.

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The Appellate Tribunal CESTAT CHENNAI ruled that US $70,000 basic engineering charges for critical equipment imported from Italy should not be included in the assessable value as the charges were for a non-tower detergent plant in Pondicherry, not for the production of imported goods. The tribunal set aside the order and allowed the appeal.

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