Appellants' 17% Commission on Indian Services Unrelated to Imports Not Applicable u/r 9(1)(a.

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....Valuation - Where the appellants have received 17% commission from the supplier which is not related to the imported goods but for the goods supplied to the third party and the services rendered by the appellant in India on such goods, the application of the provisions contained under Rule 9(1)(a) is totally misplaced. - AT....