https://www.taxtmi.com/caselaws?id=73760 Imported goods were held to include a separately agreed commission in assessable value where contemporaneous correspondence and admissions showed that the invoice price was only the net price; the commission of US $ 0.20 per unit was therefore added under the Customs Valuation Rules, 1963. Synchroniser cones were treated as components of a motor vehicle transmission system and, on that basis, classified as motor vehicle parts under Heading 87.04/06(1) rather than under Heading 84.63, which covers transmission shafts, gears and allied parts. The departmental assessment and confiscatory order were sustained on both valuation and classification. en-us Tue, 17 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 14:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73760 Imported goods were held to include a separately agreed commission in assessable value where contemporaneous correspondence and admissions showed that the invoice price was only the net price; the commission of US $ 0.20 per unit was therefore added under the Customs Valuation Rules, 1963. Synchroniser cones were treated as components of a motor vehicle transmission system and, on that basis, classified as motor vehicle parts under Heading 87.04/06(1) rather than under Heading 84.63, which covers transmission shafts, gears and allied parts. The departmental assessment and confiscatory order were sustained on both valuation and classification. Case-Laws Customs Tue, 17 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73760