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2018 (3) TMI 1259 - AT - CustomsValuation - includibility - value of the designs and engineering - Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988 - whether the design and engineering charges paid by the appellant to the foreign supplier of machine are on account of erection, installation and commissioning and whether the same is includible in the assessable value of the imported goods? - Held that: - as regards the issue whether the value of design and engineering is on account of erection, installation and commissioning despite the appellant made detailed submission in the reply and in their additional submission before the adjudicating authority, the adjudicating authority has not considered properly. Therefore, the matter needs to be considered. As regards the issue that the SCN invoked Rule 9(1)(e) whereas the impugned order confirmed inclusion of value of design and engineering invoking Rule 9(1)(b)(iv), this issue also needs to be considered. Appeal allowed by way of remand.
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