https://www.taxtmi.com/caselaws?id=111109 Separately invoiced post-importation supervision, installation and training charges, including technicians' expenses, were not includible in customs assessable value because they were not part of the lump-sum price of the imported goods. Applying valuation principles, the separate service charges were treated as expenses incurred after import for technical services rather than as consideration for the goods, so they were excludible from assessable value. en-us Wed, 17 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 13:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111109 Separately invoiced post-importation supervision, installation and training charges, including technicians' expenses, were not includible in customs assessable value because they were not part of the lump-sum price of the imported goods. Applying valuation principles, the separate service charges were treated as expenses incurred after import for technical services rather than as consideration for the goods, so they were excludible from assessable value. Case-Laws Customs Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111109