Tds on purchase raw materials & finished goods, services from other than india?

Hello Experts, 

My Company running business in India. For the business purpose we are Import Goods & Services from America. The American Vendor dont have a business in India. So at the time Purchase or Payment, are we responsible deduct the TDS. If applicapble which section? TDS returns?

Could please give me a small example to understand this query.

Many Thanks,

Regars,

Jani Bhasha Syed.