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2015 (11) TMI 441 - SC - CustomsValuation - Inclusion of value of technical know how fees - Held that:- Court have also gone through the details of the services which were to be provided under the agreement. From the reading it becomes apparent that all these services are post-importation and, therefore, could not be added to the value of the goods imported. The matter is squarely covered by the judgment delivered by this Bench in the case of Commissioner of Customs,Ahmedabad vs. M/s. Essar Steel Ltd. [2015 (4) TMI 486 - SUPREME COURT]. - Decided against Revenue.
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