https://www.taxtmi.com/caselaws?id=122450 Charges for technical, engineering, design, supervision and related services are includible in the assessable value of imported goods under Rule 9(1)(e) only if payment for them is a condition of sale, or if the importer must discharge an obligation of the seller to a third party, and the amount is not already included in the price paid or payable. On the contract terms, the engineering, drawings, pretest, quality, supervision and erection charges were not shown to be a sale condition or a third-party obligation. The loading of value was therefore set aside and the inclusion of these service-related charges was rejected. en-us Thu, 28 Aug 2003 00:00:00 +0530 Mon, 13 Aug 2012 17:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122450 Charges for technical, engineering, design, supervision and related services are includible in the assessable value of imported goods under Rule 9(1)(e) only if payment for them is a condition of sale, or if the importer must discharge an obligation of the seller to a third party, and the amount is not already included in the price paid or payable. On the contract terms, the engineering, drawings, pretest, quality, supervision and erection charges were not shown to be a sale condition or a third-party obligation. The loading of value was therefore set aside and the inclusion of these service-related charges was rejected. Case-Laws Customs Thu, 28 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122450