COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD
C.A. No.-003042-003042 - 2004Supreme Court13 Apr 2015
transfer of licence or technical know-
how for the purpose of setting up of a plant from the
machinery imported or running thereof, the same
would not be computed for the said purpose. Any
amount paid for post-importation service or activity,
would not, therefore, come within the purview of
determination of assessable value of the imported
goods
