https://www.taxtmi.com/caselaws?id=50767 Technical documentation imported under a separate contract and clearly distinguishable from the machinery price was held not includible in the assessable value of the imported machinery and equipment, because the valuation rules did not justify loading such document charges merely due to their project connection. The imported designs, drawings and documentation were also held to retain their independent tariff identity under Chapter 49, since no Chapter 84 provision or note required reclassification as machinery. The assessee therefore succeeded, and the impugned orders were set aside with consequential relief. en-us Thu, 25 Jan 2001 00:00:00 +0530 Wed, 08 Sep 2010 13:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50767 Technical documentation imported under a separate contract and clearly distinguishable from the machinery price was held not includible in the assessable value of the imported machinery and equipment, because the valuation rules did not justify loading such document charges merely due to their project connection. The imported designs, drawings and documentation were also held to retain their independent tariff identity under Chapter 49, since no Chapter 84 provision or note required reclassification as machinery. The assessee therefore succeeded, and the impugned orders were set aside with consequential relief. Case-Laws Customs Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50767