1996 (9) TMI 561 - AT - Customs

Summary

The judgment by the Appellate Tribunal CEGAT in New Delhi involved two appeals concerning importers who had not declared agency commission on printing machines. The tribunal upheld the Collector's decision that the commission was includible in the assessable value. The appellants' claim that the payment included installation charges and technical advice was rejected. The appeals were dismissed. (Citation: 1996 (9) TMI 561 - CEGAT, NEW DELHI)