Court Rules Drawings & Designs Excluded from Import Valuation; Focus on Post-Importation Use, Not Equipment Import.

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....Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings and specifications did not relate to the equipments imported and was meant for post importation activities and there was no condition laid down that the import of the equipments were to be supplemented by post-importation work. - Value cannot be enhanced - SC....