https://www.taxtmi.com/caselaws?id=93657 The appeal was allowed in part, determining that elements represented by P, U, and R in the amount of US $15 lakhs should be included in the assessable value of imported capital goods, while element Q (operational training) should be excluded. The Assistant Commissioner of Customs was directed to revise the valuation accordingly after providing the appellants with an opportunity to be heard on quantifying the excluded amount. en-us Tue, 11 Jul 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93657 The appeal was allowed in part, determining that elements represented by P, U, and R in the amount of US $15 lakhs should be included in the assessable value of imported capital goods, while element Q (operational training) should be excluded. The Assistant Commissioner of Customs was directed to revise the valuation accordingly after providing the appellants with an opportunity to be heard on quantifying the excluded amount. Case-Laws Customs Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93657