Valuation - rule 9 relates to the supply of engineering, ...

Case Laws Customs

December 29, 2016

Valuation - rule 9 relates to the supply of engineering, development, art work, design work and plans and sketches, etc. by the buyer to the supplier. In the instant case, it is the supplier who has sent the technical know-how to the buyers. Thus, Rule 9(1)(b)(iv) has been wrongly invoked - AT

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Valuation - rule 9 relates to the supply of engineering, ...

Case Laws Customs

December 29, 2016

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