Rule 9(2): 1% F.O.B. Value Added for Loading, Unloading, Handling When Actual Charges Unknown.

Valuation - inclusion of 1% of the F.O.B. value of goods on account of loading, unloading and handling charges - Rule 9(2) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - this clause would apply only when actual charges referred to in Clause (b) are not ascertainable. - SC .....

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