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2017 (4) TMI 261 - AT - CustomsValuation - fees for engineering services - includibility - Held that: - there is no evidence to support the contention that the said amount of DM6,00,000 was in the nature of technical know-how fee linked to the sale of the said items covered under the bill of entry - fee for technical services which are related to post-importation activities are not liable to be included in the assessable value even if connected with the goods under import - demand related to the technical services agreement set aside - appeal dismissed - decided against Revenue.
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