Valuation of goods - both engineering & design charges and ...

Case Laws Customs

November 23, 2015

Valuation of goods - both engineering & design charges and technical know-how fees are not includible in the assessable value and Rule 9(1)(b)(iv), 9(1)(c) and 9(1)(e) are not applicable - invoice price is to be accepted as the actual transaction value. - AT

View Source

← Previous Next →

Valuation of goods - both engineering & design charges and ...

Case Laws Customs

November 23, 2015

You may also like:

Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

Valuation - Determination of assessable value - It is immaterial that those engineering and design charges were recovered from Triveni Engg. Pvt. Ltd. initially for the...

Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

Valuation - the amount paid for technical know-how fee and the royalty charges are not to be included in the assessable value of the imported goods, if such payment is...

Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

Valuation - inclusion of design and engineering charges - these design and engineering charges do not pertain to the plant and equipment manufactured by the appellants...

Valuation of import of goods - the agreement relating to purchase of equipment cannot be disassociated from other agreements and the authorities were right in loading...

Project Import - valuation - drawing and documents for use during construction, erection, assembly etc and know how fees to be included in assessable value? - 10%...

Valuation - technical know-how fee - royalty fee - There is no evidence that the burden of royalty is to be borne by the appellants. Same is therefore not includible in...

Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

Valuation - inclusion of drawing, designing and engineering charges - The excise duty can be demanded on the same amount charged for drawing and designing, even if...

Valuation - inclusion of value of technical know how fee or royalty paid - the Importer is permitted to purchase components from other parties also. There is no...

Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

Income taxable in India - Addition of receipts from Industrial Liaison program (ILP) - the Appellant is only providing administrative support to the members and not...

Quick Updates: