https://www.taxtmi.com/caselaws?id=93092 Design and engineering charges paid to a foreign supplier were held includible in customs assessable value where the contract was a single integrated turnkey arrangement for designing, manufacturing, supply, erection, testing and commissioning of the imported machinery. The work had a direct nexus with the manufacture and supply of the goods and was not an independent post-importation service or separable drawings and manuals component. Separate invoicing or separate contract entries did not alter the character of the charges. Under Section 14 of the Customs Act, 1962 and Rule 8 of the Customs Valuation Rules, 1963, such costs formed part of the imported machinery's value for customs duty. en-us Thu, 23 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 12:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93092 Design and engineering charges paid to a foreign supplier were held includible in customs assessable value where the contract was a single integrated turnkey arrangement for designing, manufacturing, supply, erection, testing and commissioning of the imported machinery. The work had a direct nexus with the manufacture and supply of the goods and was not an independent post-importation service or separable drawings and manuals component. Separate invoicing or separate contract entries did not alter the character of the charges. Under Section 14 of the Customs Act, 1962 and Rule 8 of the Customs Valuation Rules, 1963, such costs formed part of the imported machinery's value for customs duty. Case-Laws Customs Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93092