https://www.taxtmi.com/caselaws?id=87882 The Tribunal upheld the exclusion of the cost of the disc drive from the assessable value and partially allowed the Revenue's appeal regarding the reevaluation of freight and insurance costs inclusion based on contract terms. The judgment clarified the criteria for determining assessable value in the context of computer system supply contracts. en-us Wed, 10 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87882 The Tribunal upheld the exclusion of the cost of the disc drive from the assessable value and partially allowed the Revenue's appeal regarding the reevaluation of freight and insurance costs inclusion based on contract terms. The judgment clarified the criteria for determining assessable value in the context of computer system supply contracts. Case-Laws Customs Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87882