https://www.taxtmi.com/caselaws?id=89810 The Tribunal concluded that the agreement clauses regarding manufacturing standards and quality control did not establish control by the foreign collaborator over the importer in the valuation of imported textile machinery parts. The clauses aimed at maintaining standards and quality but did not restrict the appellant's business decisions. The Tribunal dismissed the appeal, affirming the transaction value for the imported goods under the Customs Valuation Rules. en-us Mon, 27 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89810 The Tribunal concluded that the agreement clauses regarding manufacturing standards and quality control did not establish control by the foreign collaborator over the importer in the valuation of imported textile machinery parts. The clauses aimed at maintaining standards and quality but did not restrict the appellant's business decisions. The Tribunal dismissed the appeal, affirming the transaction value for the imported goods under the Customs Valuation Rules. Case-Laws Central Excise Mon, 27 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89810