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M/s Oracle India

private limited,

3^rd floor, A wing,

IFCI Towers,

61, Nehru Place,

New Delhi - 110019

A wholly owned subsidiary Indian company of which the holding company is a foreign company. 

Whether the determination of value of imported spare parts of hardware products as per constructed cost methodology is in consonance with the provisions of section 14 of the Customs Act, 1962 and Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Orders No. AAR/Cus/06-07/2011

issued on 13.05.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

Mr. J.K.Batra,

(Member)

Mr. J.Khosla,                                     (Member)

9.

M/s Oracle India

private limited,

3^rd floor, A wing,

IFCI Towers,

61, Nehru Place,

New Delhi - 110019

A wholly owned subsidiary Indian company of which the holding company is a foreign company. 

Whether the determination of value of imported hardware products as per deductive  methodology is in consonance with the provisions of section 14 of the Customs Act, 1962 and Customs Valuation (Determination of Value of Imported Goods) Rules, 2007?

Orders No. AAR/Cus/06-07/2011

issued on 13.05.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

Mr. J.K.Batra,

(Member)

Mr. J.Khosla,                                     (Member)