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Commissioner Versus NCL Industries Ltd.

2015 (11) TMI 196 - SUPREME COURT

Valuation of goods - Inclusion of charges payable as technical assistance and charges for erection and commissioning of the plant - Supreme Court dismissed the appeal filed by Revenue as issue involved in these appeals is squarely covered by the judg .....

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at technical assistance charges and charges for erection and commissioning of the plant are not includible in the assessable value of imported goods. - Civil Appeal Nos. 5663-5664 of 2005 - Dated:- 15-7-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ .....

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