2015 (11) TMI 196 - SCH - Customs

Valuation of goods - Inclusion of charges payable as technical assistance and charges for erection and commissioning of the plant - Supreme Court dismissed the appeal filed by Revenue as issue involved in these appeals is squarely covered by the judgment of this Court rendered in the case of Commissioner of Customs, Ahmedabad v. Essar Steel Ltd., 2015 (4) TMI 486 - SUPREME COURT . The appeal was filed against the decision of Tribunal 2005 (3) TMI 612 - CESTAT, MUMBAI ; wherein Tribunal held that technical assistance charges and charges for erection and commissioning of the plant are not includible in the assessable value of imported goods.

Summary

The Supreme Court dismissed the appeals as the issue was already covered by a previous judgment in the case of Commissioner of Customs, Ahmedabad v. Essar Steel Ltd. (2015).