https://www.taxtmi.com/highlights?id=32585 Valuation - rule 9 relates to the supply of engineering, development, art work, design work and plans and sketches, etc. by the buyer to the supplier. In the instant case, it is the supplier who has sent the technical know-how to the buyers. Thus, Rule 9(1)(b)(iv) has been wrongly invoked - AT en-us Thu, 29 Dec 2016 07:43:08 +0530 Thu, 29 Dec 2016 07:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32585 Valuation - rule 9 relates to the supply of engineering, development, art work, design work and plans and sketches, etc. by the buyer to the supplier. In the instant case, it is the supplier who has sent the technical know-how to the buyers. Thus, Rule 9(1)(b)(iv) has been wrongly invoked - AT Highlights Customs Thu, 29 Dec 2016 07:43:08 +0530 https://www.taxtmi.com/highlights?id=32585