2013 (11) TMI 338

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..... ns to defer the issue till final clarification. This final clarification was expressed in circular dated 26.9.2006 and the same was to the effect that demurrage was to be included in the assessable value. The subject import in the instant case was in the year 2004, at a time when the board purported to keep all the provisional assessments of the period prior to 2001 pending till final clarificatio .....

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..... udability of demurrage in the assessable value of imported goods. In the case of Shine Petroleum Pvt. Ltd. vs. Commissioner: 2008 (224) E.L.T. 143 (Tri.-Bang.), demurrage was held not includable. We are told that a civil appeal filed by the department against the said decision is pending before the apex court. In the case of Commissioner vs. M/s. Grasim Industries Ltd.: 2009-TIOL-969-CESTAT-AHM, a .....

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..... f the beneficial circular of 2001. 2. In the totality of the facts and circumstances already noted, we direct the appellant to pre-deposit 25% of the duty amount within six weeks and report compliance to the Deputy Registrar on 13.5.2013. Deputy Registrar to report on 20.5.2013. Subject to due compliance, there will be waiver and stay in respect of the balance amounts of dues. (Pronounced and .....

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