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Collector Of Customs vs Birla Yamaha Ltd. on 10 January, 1995 cites

Collector Of Customs vs Vishakhapatnam Steel Project on 24 July, 1992

There are two decisions of the Tribunal in the case of Collector of Customs v. Vishakapatnam Steel Project at pages 572 & 833 in Vol. 62 of E.L.T. 1992 in which it has been held with reference to Rule 9(1)(b)(iv) of the Customs Valuation Rules, 1988 that a reading of the Rule makes it clear that the engineering fees for the production of imported goods alone is to be included in the transaction value and where the fees is not relatable to the production of the imported goods then the Tribunal held that this Rule was not applicable. The test is whether this payment is made for the production of the imported goods. Clearly in this case also this is not the position as has been found by the Collector (Appeals) in the impugned order. Further Rule 9(1)(c) reads as follows :-
Customs, Excise and Gold Tribunal - Delhi Cites 4 - Cited by 6 - Full Document
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