https://www.taxtmi.com/caselaws?id=81227 Customs valuation of a second-hand imported plant turned on whether specified post-importation and related payments could be added to assessable value. Royalty or licence fee paid for use of the Midrex process and patents was excluded because it related to a separate right to use the process in India and was not shown to be a condition of sale of the imported plant. Supervision charges for dismantling were included because they were directly connected with bringing the plant into the imported condition. Technical services, engineering and consultancy fees for relocation, re-erection, commissioning and refurbishment in India were not includible under Rule 9(1)(b)(iv) because they did not relate to production of the imported goods. en-us Wed, 13 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81227 Customs valuation of a second-hand imported plant turned on whether specified post-importation and related payments could be added to assessable value. Royalty or licence fee paid for use of the Midrex process and patents was excluded because it related to a separate right to use the process in India and was not shown to be a condition of sale of the imported plant. Supervision charges for dismantling were included because they were directly connected with bringing the plant into the imported condition. Technical services, engineering and consultancy fees for relocation, re-erection, commissioning and refurbishment in India were not includible under Rule 9(1)(b)(iv) because they did not relate to production of the imported goods. Case-Laws Customs Wed, 13 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81227