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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Valuation - import of goods - inclusion of value of software in ...

Customs

August 26, 2013

Valuation - import of goods - inclusion of value of software in the networking appliance - It is argued that the cost of such updation of software cannot form part of assessable value of goods when imported. No effort seems to have been made to make distinction between the post-import services and the software that is embedded. - matter remanded back - AT

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