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Whether Import or not?????

This query is : Resolved 
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(Querist)
12 January 2008
Dear Sir,

Person in India purchased machinery design from a foreign country on papers. Whether that designed papers comes under customs???? Whether we treat it as goods or not????
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CA.ROHIT GARG

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CA.ROHIT GARG (Expert)
14 January 2008 Yes it would be regarded as an imported goods because it would provide the basis of your further manufaturing of the machines.And also as per the provisions of the Custom Valuation rules such value is included.
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Shalishkumar

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Shalishkumar (Expert)
14 January 2008 YES IT WILL ATTRACT CUSTOMS DUTY.
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