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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation under section 14 of Customs Act, 1962 - inclusion of ...

Case Laws     Customs

September 22, 2016

Valuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the assessable value - royalty is hinged upon post-importation manufacture and not on the imported goods per se. - Demand set aside - AT

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