https://www.taxtmi.com/caselaws?id=236485 Inspection charges incurred to obtain a pre-import certificate were held includible in the customs assessable value because the purchase arrangement made that certificate a contractual obligation of the seller, and the buyer incurred the cost to satisfy that obligation before import. By contrast, erection, installation and commissioning charges, together with allied post-importation services, were excluded because the cranes were sold in disassembled form, title and risk passed on shipment, and the service arrangement was separate; those costs were not a condition of sale or part of the price of the imported goods. The valuation principle applied is that only amounts incurred as a contractual condition of sale are includible. en-us Tue, 28 Aug 2012 00:00:00 +0530 Tue, 31 Dec 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236485 Inspection charges incurred to obtain a pre-import certificate were held includible in the customs assessable value because the purchase arrangement made that certificate a contractual obligation of the seller, and the buyer incurred the cost to satisfy that obligation before import. By contrast, erection, installation and commissioning charges, together with allied post-importation services, were excluded because the cranes were sold in disassembled form, title and risk passed on shipment, and the service arrangement was separate; those costs were not a condition of sale or part of the price of the imported goods. The valuation principle applied is that only amounts incurred as a contractual condition of sale are includible. Case-Laws Customs Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236485