https://www.taxtmi.com/caselaws?id=333924 The Tribunal affirmed the inclusion of design and engineering charges in the assessable value of imported machinery under the Project Import Regulations, 1986. The decision was based on the nexus between the charges and the imported machinery, as evidenced by the agreements and purchase order terms. Despite the Appellant's arguments, the Tribunal upheld the lower authorities' decisions, emphasizing the integral role of the charges in the design and construction of the Palm Oil Mill. The appeal was dismissed, and the inclusion of design and engineering charges for duty calculation was upheld. en-us Mon, 19 Sep 2016 00:00:00 +0530 Tue, 21 Nov 2017 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333924 The Tribunal affirmed the inclusion of design and engineering charges in the assessable value of imported machinery under the Project Import Regulations, 1986. The decision was based on the nexus between the charges and the imported machinery, as evidenced by the agreements and purchase order terms. Despite the Appellant's arguments, the Tribunal upheld the lower authorities' decisions, emphasizing the integral role of the charges in the design and construction of the Palm Oil Mill. The appeal was dismissed, and the inclusion of design and engineering charges for duty calculation was upheld. Case-Laws Customs Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333924