https://www.taxtmi.com/caselaws?id=259614 The Supreme Court reviewed an order by the Tribunal concerning the applicability of concessional duty rates to project imports of PTA and Paraxylene Plant and goods under OGL. The Court held that project import regulations apply to these imports. Regarding the inclusion of a know-how fee in the assessable value of imported equipment, the Court remitted the issue back to the Commissioner for reevaluation due to insufficient material. Both issues were sent back for further assessment, and the appeals were dismissed with directions for the Commissioner to decide promptly, preferably within six months. en-us Mon, 11 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259614 The Supreme Court reviewed an order by the Tribunal concerning the applicability of concessional duty rates to project imports of PTA and Paraxylene Plant and goods under OGL. The Court held that project import regulations apply to these imports. Regarding the inclusion of a know-how fee in the assessable value of imported equipment, the Court remitted the issue back to the Commissioner for reevaluation due to insufficient material. Both issues were sent back for further assessment, and the appeals were dismissed with directions for the Commissioner to decide promptly, preferably within six months. Case-Laws Customs Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259614