https://www.taxtmi.com/caselaws?id=81955 Design and engineering charges paid to a foreign collaborator were examined for inclusion in the assessable value of imported goods. The contract separately identified design, engineering and technical know-how services, and the record did not show that the payment related to the imported equipment itself. On that basis, the amount could not be apportioned to the value of the imported goods under Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988. The engineering fees were therefore excluded from assessable value, and the departmental appeal failed. en-us Mon, 27 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81955 Design and engineering charges paid to a foreign collaborator were examined for inclusion in the assessable value of imported goods. The contract separately identified design, engineering and technical know-how services, and the record did not show that the payment related to the imported equipment itself. On that basis, the amount could not be apportioned to the value of the imported goods under Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988. The engineering fees were therefore excluded from assessable value, and the departmental appeal failed. Case-Laws Customs Mon, 27 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81955