In Brief
Steel Authority of India Limited imported equipment along with engineering drawings and specifications. Customs authorities sought to assess all items together for duty, treating them as part of one contract. SAIL argued that the drawings were for post-importation activities, not necessary for the equipment itself. The Supreme Court held that items relating only to post-importation work cannot be included in the assessable value under Customs rules. Since SAIL consistently proved the drawings were for post-importation use and not interdependent with the equipment import, the appeal was dismissed and the tribunal's order favoring SAIL was upheld."
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