https://www.taxtmi.com/caselaws?id=111434 The appeal was partly allowed, with the conclusion that service charges should not be included in the imported goods' value. The spares imported with the machines were correctly assessed separately. The assessable value was to be recalculated based on these findings, granting the appellants partial relief in accordance with the law. en-us Tue, 10 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111434 The appeal was partly allowed, with the conclusion that service charges should not be included in the imported goods' value. The spares imported with the machines were correctly assessed separately. The assessable value was to be recalculated based on these findings, granting the appellants partial relief in accordance with the law. Case-Laws Customs Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111434