https://www.taxtmi.com/caselaws?id=118264 Basic design and engineering fees, as-built drawing charges, and foreign supervision charges connected with plant modernisation were held not includible in the assessable value of imported equipment under the Customs Valuation Rules and Section 14 of the Customs Act. The valuation scheme permits addition only where engineering, design, plans or sketches are supplied free of charge or at reduced cost by the buyer to the foreign seller for production of the imported goods; it does not extend to post-importation services such as erection, construction, assembly, maintenance or technical assistance. On those facts, the additions made by the lower authorities were unsustainable and the valuation was treated as erroneous. en-us Mon, 22 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 15:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118264 Basic design and engineering fees, as-built drawing charges, and foreign supervision charges connected with plant modernisation were held not includible in the assessable value of imported equipment under the Customs Valuation Rules and Section 14 of the Customs Act. The valuation scheme permits addition only where engineering, design, plans or sketches are supplied free of charge or at reduced cost by the buyer to the foreign seller for production of the imported goods; it does not extend to post-importation services such as erection, construction, assembly, maintenance or technical assistance. On those facts, the additions made by the lower authorities were unsustainable and the valuation was treated as erroneous. Case-Laws Customs Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118264