https://www.taxtmi.com/caselaws?id=122005 Commissioning and supervision charges separately shown in the invoice for imported machinery were held includible in assessable value because they formed part of the sale transaction and a condition of sale under Rule 9(e) of the Customs Valuation Rules. The fact that the amount was described separately did not make it deductible where the invoice and purchase order showed it as part of the agreed price, and freight and insurance were also paid on that amount. The deduction claim was rejected, and the valuation adopted by the lower authorities was sustained. en-us Thu, 07 Jul 2005 00:00:00 +0530 Tue, 07 Aug 2012 18:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122005 Commissioning and supervision charges separately shown in the invoice for imported machinery were held includible in assessable value because they formed part of the sale transaction and a condition of sale under Rule 9(e) of the Customs Valuation Rules. The fact that the amount was described separately did not make it deductible where the invoice and purchase order showed it as part of the agreed price, and freight and insurance were also paid on that amount. The deduction claim was rejected, and the valuation adopted by the lower authorities was sustained. Case-Laws Customs Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122005