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2013 (4) TMI 188 - CESTAT BANGALOREValuation dispute – refund claim - Equipments imported by appellant for setting up plant in India appellant had also paid to the supplier, system design and engineering charges. This amount was provisionally included in the assessable value of the imported goods and duty paid accordingly. However, subsequently, the assessee claimed refund of excess duty by submitting that the above charges were not includible in the assessable value as these charges were relatable to equipments indigenously procured by them. Refund claim was rejected by the department. Held that – Tribunal remanded the case to the original authority as gross error of law was committed by both the authorities issue which ought to have been considered by these authorities was whether the design and engineering charges paid by was liable to be included in the assessable value of the imported goods under the Customs Valuation Rules 1963 which were in force during the period of imports.
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