https://www.taxtmi.com/caselaws?id=153732 Imported equipment value could not be enhanced on the basis of another import where the goods were not comparable. Project consultancy charges paid under a separate contract for post-import installation and commissioning were distinct from the price actually paid or payable for the goods, were not a condition of sale, and were therefore not includible in the assessable value. Additions under the valuation rules must rest on objective and quantifiable data and can extend only to charges covered by those rules. en-us Wed, 20 May 2009 00:00:00 +0530 Tue, 18 Jul 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153732 Imported equipment value could not be enhanced on the basis of another import where the goods were not comparable. Project consultancy charges paid under a separate contract for post-import installation and commissioning were distinct from the price actually paid or payable for the goods, were not a condition of sale, and were therefore not includible in the assessable value. Additions under the valuation rules must rest on objective and quantifiable data and can extend only to charges covered by those rules. Case-Laws Customs Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153732