1997 (2) TMI 100 - SCH - Customs

Summary

The Supreme Court of India upheld the Tribunal's decision that three agreements formed a single transaction between the appellant and Davy Mckee (London) Limited. The agreements were considered a package deal, and design and engineering charges were properly added to the value of imported equipment. The appeal was dismissed, and no costs were awarded. (Case citation: 1997 (2) TMI 100 - SC)