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2016 (10) TMI 944 - CESTAT HYDERABADValuation - assessable value - design and engineering charges - whether design and engineering charges includible in the assessable value for calculation of duty? - Rule of 9(1)(b)(iv) of Customs Valuation (Determination of price of Imported Goods) Rules, 1988 - Held that: - reliance placed in the decision of Mahindra & Mahindra V Commissioner Customs [2011 (8) TMI 717 - CESTAT, MUMBAI] where it was held that the Tribunal was right in holding that the agreement relating to purchase of equipment cannot be disassociated from other agreements and the authorities were right in loading the design and engineering charges by ₹ 11.50 lakhs owe to the value of the imported equipment under Rule 9 read with Rule 4 of the Customs Valuation(Determination of the Price of Imported Goods) Rules, 1988. Appeal dismissed - design and engineering charges includible in the assessable value for calculation of duty - decided against appellant.
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