https://www.taxtmi.com/caselaws?id=353391 Foreign supervision charges paid under a separate agreement for erection, testing, commissioning and training after importation were held not to form part of the assessable value of the imported plant and machinery. The services covered supervision in India for erection, quality checking, start-up activities, trial runs and commissioning, and were found to be distinct from the manufacture or supply of the equipment itself. Because the charges related to post-importation activities under an independent contractual arrangement, the customs valuation framework did not justify loading them into the value of the imported goods. The Revenue's appeals therefore failed. en-us Thu, 16 Nov 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353391 Foreign supervision charges paid under a separate agreement for erection, testing, commissioning and training after importation were held not to form part of the assessable value of the imported plant and machinery. The services covered supervision in India for erection, quality checking, start-up activities, trial runs and commissioning, and were found to be distinct from the manufacture or supply of the equipment itself. Because the charges related to post-importation activities under an independent contractual arrangement, the customs valuation framework did not justify loading them into the value of the imported goods. The Revenue's appeals therefore failed. Case-Laws Customs Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353391