https://www.taxtmi.com/caselaws?id=91104 The Tribunal upheld the inclusion of supervision charges in the assessable value of imported goods for a gas cleaning plant setup, as they were integral to the contract and necessary for plant functioning. However, training charges were excluded from the assessable value, following precedent that deemed such charges for training services outside India as non-includible. The appeal was disposed of by sustaining the addition of supervision charges while excluding training charges from the calculation. en-us Tue, 07 Oct 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91104 The Tribunal upheld the inclusion of supervision charges in the assessable value of imported goods for a gas cleaning plant setup, as they were integral to the contract and necessary for plant functioning. However, training charges were excluded from the assessable value, following precedent that deemed such charges for training services outside India as non-includible. The appeal was disposed of by sustaining the addition of supervision charges while excluding training charges from the calculation. Case-Laws Customs Tue, 07 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91104