THE ANDHRA PETROCHEMICALS vs COLLECTOR OF CUSTOMS MADRAS

The Supreme Court upheld the Tribunal's decision that three agreements between the appellant and Davy Mckee (London) Limited constituted a single transaction, qualifying as a package deal. The Court affirmed that the design and engineering charges were rightly included in the value of imported equipment under Rule 9 read with Rule 4 of the Customs Valuation Determination of Price of Imported Goods Rules, 1988. Consequently, the appeal was dismissed, affirming the Tribunal's findings without costs.