https://www.taxtmi.com/caselaws?id=104232 The Tribunal ruled in favor of the importers, holding that the value of drawings was not includible in the assessable value of imported cranes under Customs Valuation Rules. It overturned the confiscation of drawings and ordered a re-determination of penalties based on correct classification and duty liability. The case was remanded for the proper classification of goods and consideration of exemption Notification, emphasizing that the drawings were not essential for crane production. en-us Tue, 28 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104232 The Tribunal ruled in favor of the importers, holding that the value of drawings was not includible in the assessable value of imported cranes under Customs Valuation Rules. It overturned the confiscation of drawings and ordered a re-determination of penalties based on correct classification and duty liability. The case was remanded for the proper classification of goods and consideration of exemption Notification, emphasizing that the drawings were not essential for crane production. Case-Laws Customs Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104232