100% EOU - Valuation - inclusion of loading charges recovered ...
Loading Charges from 100% EOU Not Included in Assessable Value; Duty Calculated at Delivery Point Value.
November 16, 2018
Case Laws Customs AT
100% EOU - Valuation - inclusion of loading charges recovered from the buyers in assessable value - Since the transaction value is for delivery at the railway wagon, the duty is to be charged on the said transaction value at this point.
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