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Case Law Details

Case Name : Commissioner of Customs Vs Adidas India Marketing Pvt. Ltd. (CESTAT Delhi)
Related Assessment Year :
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Commissioner of Customs Vs Adidas India Marketing Pvt. Ltd. (CESTAT Delhi)

Conclusion: Sponsorship and endorsement expenses paid by Adidas India to various athletes and players in India were not includable in the assessable value of the goods imported by Adidas India by invoking rule 10(1)(e) of the Customs Valuation (Determination of Value o

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