Value of post-import services can be added to assessable value under customs only when such service is a condition of sale – SC

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...