Valuation of imported goods - necessary software had to be ...

Case Laws Customs

September 30, 2019

Valuation of imported goods - necessary software had to be embedded in the equipment - the Department was right in invoking principle under Note 4 to Section XVI of the First Schedule for classification and considering the imported items as part of one apparatus or machine to be classifiable under the heading appropriate to the function. - SC

View Source

← Previous Next →

Valuation of imported goods - necessary software had to be ...

Case Laws Customs

September 30, 2019

You may also like:

Valuation - import of goods - inclusion of value of software in the networking appliance - It is argued that the cost of such updation of software cannot form part of...

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

Income accrued in India - royalty and Fees for Technical Services - literary work - The grant of license to use the software cannot be construed as granting a right to...

Valuation - Claim of exemption on import of software - the software/data loaded on the Flash memory is specific to the user/customer. It contains caller ID and caller...

Waiver of pre deposit - valuation - whether separate import of software is a dummy transaction - import of Mobile Switching Centre and other equipment - prima facie case...

Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

Provisional release of imported goods (apples) - The dispute centers on the valuation of the imported apples.

Valuation of imported goods - used office furniture - rejection of declared value - Admittedly, the imported goods were used goods/equipment and not new equipment, as...

Valuation - inclusion of value of software in the assessable value during clearances of telecom equipment or not - At the time of hearing, the Bench had directed the...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

This instruction from the Central Board of Indirect Taxes and Customs (CBIC) pertains to the issuance of Equipment Type Approval (ETA) for license-exempt wireless...

Valuation of imported goods - aircraft engine - vehicle expressly imported for a limited period and for ‘stop gap’ fitment during the overhaul of the regular engines by...

Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted....

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

Quick Updates: