Post-importation Installation Supervision Charges Not includible in Assessable Value: CESTAT Bangalore

Commissioner of Customs Vs Kerala State Electricity Board Ltd (CESTAT Bangalore)

In the case of Commissioner of Customs Vs Kerala State Electricity Board Ltd. (CESTAT Bangalore), the tribunal addressed whether charges for supervision of installation and field efficiency tests paid to overseas suppliers should be included in the assessable value for customs duty. The Revenue challenged the Commissioner’s ruling, arguing that these charges should be added to the import value under Rule 9(1)(e) of the Customs Valuation Rules, 1988. However, the respondent contended that

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