Payment for Drawings Under Contract MD 301 Not an "Obligation of Seller" in Import Valuation Context.

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Full Text of the Document

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....Valuation of import - inclusion - The price paid by the appellant for drawings and technical documents forming the subject-matter of contract MD 301 can by no stretch of imagination fall within the meaning of “an obligation of the seller” to a third party. There was also no payment made as a condition of sale of imported goods as such - SC....