https://www.taxtmi.com/caselaws?id=429745 Design engineering and site-run imports cannot be added to the assessable value of fermenters unless the Customs Valuation Rules are satisfied. Inclusion under Rule 9(1)(b) failed because there was no free supply by the buyer to the overseas supplier and the engineering material was not shown to be necessary for production of the fermenters. Inclusion under Rule 9(1)(e) also failed because the record did not establish that purchasing the design engineering and site run was a condition precedent to the sale of the fermenters. A common purchase order, invoice, or airway bill was insufficient to club the items for valuation, and the demand for addition of value failed. en-us Fri, 28 Oct 2022 00:00:00 +0530 Fri, 04 Nov 2022 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429745 Design engineering and site-run imports cannot be added to the assessable value of fermenters unless the Customs Valuation Rules are satisfied. Inclusion under Rule 9(1)(b) failed because there was no free supply by the buyer to the overseas supplier and the engineering material was not shown to be necessary for production of the fermenters. Inclusion under Rule 9(1)(e) also failed because the record did not establish that purchasing the design engineering and site run was a condition precedent to the sale of the fermenters. A common purchase order, invoice, or airway bill was insufficient to club the items for valuation, and the demand for addition of value failed. Case-Laws Customs Fri, 28 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429745