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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

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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