Supreme Court · 2006 INSC 574 · Decided 31 August 2006
Commissioner of Customs, New Delhi v. M/S Prodelin India (P) LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 574 · [2006] SUPP. 5 S.C.R. 678
- Case number
- CIVIL APPEAL No. 3813/2005
- Decided
- 31 August 2006
- Bench
- AR. LAKSHMANAN, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: Rules 2(2)(i), 2(2)(iv) and 9(/)(c)-Technica/ services fee-Impact of C on valuation of imported goods-Foreign Company having 75% equity shares in a joint venture Indian Company-Indian company assembling VSAT antennas, company, testing, installing and servicing them-Revenue adding I 0% in invoice value of goods-Held, there is nothing on record to indicate that foreign company has charged any technical fee for any imported goods D or for pre-import function-II was paid for post-import operations-Revenue not
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