Supreme Court · 1996 INSC 1460 · Decided 10 December 1996
M/S Appollo Tyres LTD. v. The Collector of Customs and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1460 · [1996] SUPP. 9 S.C.R. 802
- Case number
- CIVIL APPEAL No. 2704/1987
- Decided
- 10 December 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Customs Ac~ 1962 : Section 14 Customs duty-Goods imponed-Assessable value--Detennination of Customs Valuation Rules 1963 : Rule B-Applicability of Assessee setting up a tyre manufacturing plant-Entering into an agree­ ment for know how-Appointment of purchase agent under the agreemenr-In tenns and not purchased off the shelf-Goods purchased by Agent directly in the name of Assessee after approval by latte,.._Service charges paid by the Assessee for procurement of goods-Held not includible in the asses­ sable value of goods. The appellants were setting up a plant for the
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