https://www.taxtmi.com/caselaws?id=341291 Fee paid under an engineering services agreement for project engineering, product engineering, training, plant set-up and commissioning was not includible in the customs assessable value of imported goods because it was not shown to be a condition of sale or linked to any transfer of technology, know-how or licence. The agreement, read as a whole, covered post-importation services for setting up and operating the plant in India, with no direct nexus to the imported die set and printer. On that basis, the service fee could not form part of the price of the imported goods, and exclusion of the amount from assessable value was upheld. en-us Tue, 15 Nov 2016 00:00:00 +0530 Fri, 07 Apr 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341291 Fee paid under an engineering services agreement for project engineering, product engineering, training, plant set-up and commissioning was not includible in the customs assessable value of imported goods because it was not shown to be a condition of sale or linked to any transfer of technology, know-how or licence. The agreement, read as a whole, covered post-importation services for setting up and operating the plant in India, with no direct nexus to the imported die set and printer. On that basis, the service fee could not form part of the price of the imported goods, and exclusion of the amount from assessable value was upheld. Case-Laws Customs Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341291