Charges for Supervision of Installation and Field Efficiency Test paid to Overseas Suppliers are Not Post-importation Charges, Can’t be included in Assessable Value: CESTAT [Read Order]

Revenue’s appeal dismissed as charges for supervision of installation and field efficiency test are not included in the accessible value of imported goods
By Varsha Chandran - On August 13, 2024 12:26 pm - 3 mins read
CESTAT - CESTAT Bangalore - Overseas Suppliers - Post importation Charges - Supervision of Installation - Field efficiency test - taxscan

In a recent case before the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Bangalore, the Kerala State Electricity Board Ltd filed an appeal against an impugned order passed by Commissioner of Customs, charges for supervision of installation and field efficiency test paid to overseas suppliers were excluded from the value of post-…

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