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TMI Blog1995 (3) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty paid by the appellant could be included for determining valuation for purposes of charging octroi under Rule 17(a) of the Maharashtra Municipalities (Octroi) Rules, 1968 made under sub-section (2) of Section 321 read with proviso to sub-section (1) of Section 105 of the Maharashtra Municipalities Act, 1965. 2.The appellant is a public limited company. It manufactured nylon and poly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice plus freight charges, carrier charges, shipping dues, insurance, excise duties, sales tax, vend fee and all other incidental charges incurred by the importer till the arrival of the goods within the octroi limits". Since the words `customs duty' are not mentioned in the rule, it gave rise to an argument before the High Court and in this Court whether it could be included while determini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the one favouring the assessee should be accepted. 3.In Shroff's case (supra), it was held by this Court that countervailing duty being imposed for the purpose of compensating excise duty, it was includible in the expression `duty'. The Court further held that expression `incidental' used in the rule expanded its ambit and extended it to such duty that was an incident of importation. It was exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenditure shall constitute the value of the goods. The rule has to be understood in broad sense. No goods can be imported from outside without payment of custom duty unless it is exempt. There appears to be no reason to exclude it while determining the value of the goods. In any case, if duty countervailing could be considered to be incidental charges for importation, there is no valid reason to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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