Drawings & specifications imported for post-importation activities not to be included in value of imported goods: SC

GST/EX/ST/VAT: Where Steel Authority of India Limited entered into a contract with overseas consortia for import of certain items and as per contract, consortia was to supply equipments as well as certain basic designs and specifications, since, subject drawings and specifications did not relate to equipments imported and was meant for post importation activities and there was no condition laid down that import of equipments were to be supplemented by post-importation work,

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