Post import services was not a condition of sale in case the service contract had been closed prior to placing of order

Arcil Catalyst Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) Conclusion: Where the rendering of the contracted service was to be contingent on readiness of the facility and that the purchase order for the goods to be imported was issued much after those terms of the service agreement was finalized, the rendering of service could not have been a ‘condition of sale’ of the goods. A service rendered in India after import, even if directly related to imported goods, could not justifiably enhance the assessable value and ‘condition of sale’ has to be construed as that which wa...