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TMI Blog2010 (4) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order, has dropped the inclusion of bagging charges in the assessable value on the ground that packing of Di-Ammonium Phosphate (DAP) imported by the respondent is done after the unloading took place. Revenue is in appeal against this decision. 2. Heard both sides. Learned SDR submitted that packing was done before unloading took place and therefore the same is includible in the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /WZB/AHD/2009, dated 22-1-09 [2009 (245) E.L.T. 376 (Tri.)] on the same issue for a different importation to submit that the decision of the Commissioner (Appeals) has to be upheld. 4. We have considered the submissions made by both sides. As regards decision of Hon ble Supreme Court in the case of M/s. Kiran Spinning Mills - 1999 (113) E.L.T. 753 (S.C.) it is noticed that the issue before the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of the case. Further, we also notice that the Commissioner has elaborately discussed the issue and has come to the logical conclusion. Hon ble Supreme Court has held that value of the imported goods has to be ascertained when they touch the landmass India i.e. immediately after unloading. It is not the case of the Department here that the bagging took place before the goods touched the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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