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2018 (1) TMI 127 - AT - CustomsValuation - includibility - addition of 50% of the supervision charges in the assessable value - Held that: - there being a clear finding of fact that separate agreement is there for supervision of erection commissioning testing and training of the plant for which separately paid by importer and respondent herein over the port importation activity. Accordingly, the said inclusion of the 50% of the charges in the provisional assessment by the Adjudicating Authority in unsustainable - the inclusion of 50% of the supervision charges in the assessments, set aside - decided in favor of assessee.
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