https://www.taxtmi.com/caselaws?id=80723 The Tribunal upheld the inclusion of dismantling charges in the assessable value, citing precedents that expenses to make goods ready for delivery should be included. The Tribunal rejected the argument that registration under Project Imports Regulations constituted pre-assessment, clarifying that final valuation occurs post-imports clearance. Regarding spares exceeding 10% of main equipment value, the Tribunal directed a re-examination due to lack of detailed findings. The Tribunal ruled that the exchange rate for spares should align with the date of Bill of Entry presentation. Further investigation was ordered on non-import of certain equipment from the USA. The appeal was disposed of with these determinations. en-us Mon, 19 Feb 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80723 The Tribunal upheld the inclusion of dismantling charges in the assessable value, citing precedents that expenses to make goods ready for delivery should be included. The Tribunal rejected the argument that registration under Project Imports Regulations constituted pre-assessment, clarifying that final valuation occurs post-imports clearance. Regarding spares exceeding 10% of main equipment value, the Tribunal directed a re-examination due to lack of detailed findings. The Tribunal ruled that the exchange rate for spares should align with the date of Bill of Entry presentation. Further investigation was ordered on non-import of certain equipment from the USA. The appeal was disposed of with these determinations. Case-Laws Customs Mon, 19 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80723