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Home Highlights August 2013 Year 2013 This

Valuation – Inclusion of cost of erection, commissioning and ...


Imported Cranes Valuation Excludes Post-Import Costs; Erection and Installation Not Part of Purchase Contract.

August 29, 2013

Case Laws     Customs     AT

Valuation – Inclusion of cost of erection, commissioning and installation of the three cranes – Cost incurred after import - It cannot be said that the purchase contract had a condition for erection to be undertaken and this was a condition of sale - No addition - AT

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