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Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – SC
Case Law Details
- Case Name
- Commissioner of Customs, Ahmedabad Vs M/s. Essar Steel Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Brief facts
An agreement was entered into between the respondent and Met Chem Canada Inc. to associate Met Chem Canada Inc. as a technical consultant to render technical services in relation to implementation of a project to set up a plant in India for production of Hot Rolled Steel Coils and Strips. The services agreement is separate from the main agreement for setting up the said plant in India. Vide a show cause notice, Revenue demanded the addition of technical know-how charges to the value of plant.
In their reply to the show cause notice, the assessee stated that none of the provisio...
