Valuation of imported goods - payment for the services, sought to be included - The payment for the...

Valuation of imported goods - payment for the services, sought to be included - The payment for the services, sought to be included by customs authorities in the assessable value of ‘reactor set’, became due well after the import and the obligation for providing the ‘technical knowhow’ and ‘technical assistance’ – the services in question – was contingent upon ‘certificate of conformity’ with the basic engineering package - None of these facts find fitment within the scheme of taxing of services..... .....

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