Monday, 29 June 2015

Charges for setting up of import plant in India is post-importation activity, not includible in valu

Excise & Customs : Charges paid under technical services agreement entered into with foreign seller, not as a condition of sale, but, only to successfully set up, commission and operate plant after it has been imported into India, cannot be included in customs value, as they related to post-importation activity

No comments:

Post a Comment