https://www.taxtmi.com/caselaws?id=780180 CESTAT MUMBAI-AT held that payments made to a domestic third party for installation/commissioning and warranty support were for services performed in India and did not form part of the transaction value payable to the foreign seller; they were not attributable to the seller under Customs Valuation rules. The tribunal found the service obligation was independent of the sale, rejected use of surrogate value or inclusion under rule 3/12, and ruled that the imported CKD kits qualified for concessional duty as pre-assembled components. The revenue demand was set aside and the appeal allowed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780180 CESTAT MUMBAI-AT held that payments made to a domestic third party for installation/commissioning and warranty support were for services performed in India and did not form part of the transaction value payable to the foreign seller; they were not attributable to the seller under Customs Valuation rules. The tribunal found the service obligation was independent of the sale, rejected use of surrogate value or inclusion under rule 3/12, and ruled that the imported CKD kits qualified for concessional duty as pre-assembled components. The revenue demand was set aside and the appeal allowed. Case-Laws Customs Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780180