https://www.taxtmi.com/caselaws?id=380379 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of the appellant regarding the inclusion of supervision charges in the assessable value. The Tribunal held that the entire amount paid for supervision services in India was not to be added to the assessable value for Customs Duty calculation. Consequently, the appellant was entitled to a refund of excess duty paid, as the charges were solely for services in India and not part of the assessable value. The Tribunal's decision provided clarity on the interpretation of the term "offshore" in the contract and emphasized that charges for services rendered post-importation were not to be included in the assessable value. en-us Tue, 23 Apr 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380379 The Appellate Tribunal CESTAT HYDERABAD ruled in favor of the appellant regarding the inclusion of supervision charges in the assessable value. The Tribunal held that the entire amount paid for supervision services in India was not to be added to the assessable value for Customs Duty calculation. Consequently, the appellant was entitled to a refund of excess duty paid, as the charges were solely for services in India and not part of the assessable value. The Tribunal's decision provided clarity on the interpretation of the term "offshore" in the contract and emphasized that charges for services rendered post-importation were not to be included in the assessable value. Case-Laws Customs Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380379