https://www.taxtmi.com/caselaws?id=255207 The Tribunal concluded that the amounts paid under the Process Licence Agreement, Basic Engineering Services Agreement, and Supervisory Services Agreement are includible in the assessable value of the imported capital goods under Rule 9(1)(c) and 9(1)(e) of the CVR, 1988. The appeal was dismissed, and the order of the lower authorities was upheld. The Tribunal emphasized that the payments made under the various agreements are integrally connected with the supply of the equipment and form part of a package deal necessary for the operationalization of the plant. en-us Thu, 27 Nov 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255207 The Tribunal concluded that the amounts paid under the Process Licence Agreement, Basic Engineering Services Agreement, and Supervisory Services Agreement are includible in the assessable value of the imported capital goods under Rule 9(1)(c) and 9(1)(e) of the CVR, 1988. The appeal was dismissed, and the order of the lower authorities was upheld. The Tribunal emphasized that the payments made under the various agreements are integrally connected with the supply of the equipment and form part of a package deal necessary for the operationalization of the plant. Case-Laws Customs Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255207