https://www.taxtmi.com/caselaws?id=429745 The tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. It was determined that the charges for design engineering and site run should not be included in the assessable value of fermenters under Rule 9(1)(b) or Rule 9(1)(e) of the Customs Valuation Rules, as these charges were not a condition for the sale of the fermenters and could be sold independently. The separate assessment of design engineering and site run under Chapter 49 did not preclude their inclusion in the fermenters' assessable value. 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 The tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant. It was determined that the charges for design engineering and site run should not be included in the assessable value of fermenters under Rule 9(1)(b) or Rule 9(1)(e) of the Customs Valuation Rules, as these charges were not a condition for the sale of the fermenters and could be sold independently. The separate assessment of design engineering and site run under Chapter 49 did not preclude their inclusion in the fermenters' assessable value. Case-Laws Customs Fri, 28 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429745