https://www.taxtmi.com/caselaws?id=81950 The Tribunal dismissed the appeal and upheld the Collector's order, ruling that the engineering fees paid to Siemens AG should not be included in the assessable value of the imported goods. The Tribunal found that the fees were for overall design and layout of the plant, not specifically for the imported equipment, thus not falling under Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988. en-us Fri, 24 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81950 The Tribunal dismissed the appeal and upheld the Collector's order, ruling that the engineering fees paid to Siemens AG should not be included in the assessable value of the imported goods. The Tribunal found that the fees were for overall design and layout of the plant, not specifically for the imported equipment, thus not falling under Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988. Case-Laws Customs Fri, 24 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81950