Valuation of goods - both engineering & design charges and ...
Engineering and design fees excluded from customs value; invoice price is the transaction value per Rule 9.
November 23, 2015
Case Laws Customs AT
Valuation of goods - both engineering & design charges and technical know-how fees are not includible in the assessable value and Rule 9(1)(b)(iv), 9(1)(c) and 9(1)(e) are not applicable - invoice price is to be accepted as the actual transaction value. - AT
View Source