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1980 (11) TMI 153 - APPELLATE COLLECTOR OF CUSTOMS, BOMBAYExtract: .......al addition of landing charges. Whatever expenses are incurred for effecting the delivery at the place of importation are always included in the element of freight in c.i.f. quotation. The assessable value of appellant’s goods shall be reduced by the amount of addition made on account of landing charges and consequential refund shall be paid.
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