https://www.taxtmi.com/caselaws?id=50127 Imported technical drawings and designs supplied under a separate contract for erection, commissioning and civil work at site were not includible in the assessable value of turbine generator sets under Rule 9(1)(e) of the Customs Valuation Rules. That provision applies only where the payment is a condition of sale and discharges the seller's obligation to a third party; those requirements were not met here because the equipment contract and documentation contract were separate and separately paid for. The drawings and manuals were therefore to be assessed separately under Chapter 49 of the Customs Tariff Act. en-us Thu, 14 Dec 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50127 Imported technical drawings and designs supplied under a separate contract for erection, commissioning and civil work at site were not includible in the assessable value of turbine generator sets under Rule 9(1)(e) of the Customs Valuation Rules. That provision applies only where the payment is a condition of sale and discharges the seller's obligation to a third party; those requirements were not met here because the equipment contract and documentation contract were separate and separately paid for. The drawings and manuals were therefore to be assessed separately under Chapter 49 of the Customs Tariff Act. Case-Laws Customs Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50127