2004 (2) TMI 494

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..... li M., Member (T)]. The appellants filed a refund claim for Rs. 11,06,138/- on the ground that while computing the assessable value of the machine imported, consumables and spares were assessed on merits instead of assessing them along with the machine and that service charges were wrongly included in the value of the machine. The Assistant Collector rejected the claim stating that the spare .....

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..... le 4 clearly stipulates that the value of imported goods shall not include charges for construction, erection, assembly, etc., provided that they are distinguished from the price actually paid or payable for the imported goods. In the appellant s case the charges are clearly distinguished. We therefore hold that inclusion of service charges in the assessable value on the plea that Rule 9 provides .....

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