TMI Blog2015 (11) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Limited (Supra) that ship demurrage charges need to be included in the assessable value from the date when provisions of Customs Valuation Rules 2007 came into force. It is also evident from Rule 1(2) of the Customs Valuation (Determination of Value of imported goods) Rules 2007, issued under Notification No. 94/2007-cus (NT) dated 13/9/2007, that these Rules came into force with effect from 10/10/2007. The period involved in the present appeals is prior to 10/10/2007 as evident from Para 1 of the order dated 18/8/2009 passed by the first appellate authority. In view of the Larger Bench decision of Ahmedabad Bench in the case of CC Jamnagar vs. Grasim Industries Limited (Supra) ship demurrage charges paid by the appellant for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts own case, on the identical issue, held as under:- 4. Heard both sides and perused the case records. The issue involved in the present case is whether inclusion of ship demurrage charges to the assessable should be held to be includable only from the date of implementation of the Customs Valuation (Determination of Value of Imported Goods) Rules 2001 or 29/6/2006 as mentioned in Para 14 of the CESTAT Larger Bench judgment in the case of Commissioner of Customs, Jamnagar vs. Grasim Industries Limited (Supra). Paras 12 and 14 of the Larger Bench judgement are relevant and are reproduced below : 12. In our considered view, the above ratio laid down by the Apex Court could be the guiding factor in deciding the issue in reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Exports Ltd. have correctly considered the issue and in view of that, we hold that for the period from 02-3-2001 to 26-9-2006, the ship demurrage charges cannot be included for the discharge of customs duty on the imported goods even if the assessments are made provisionally. 4.1 It is observed that the Larger Bench was examining the excludability of demurrage charges in the assessable value between two CBEC circulars 14/2001-cus dated 02/2/2001 and 26/2006-cus at 26/9/2006, therefore, the period got mentioned in Para 14 of this order was 02/3/2001 to 26/9/2006. However, the law laid down on excludability of demurrage charges by the Larger Bench was as per Para 12 of the Larger Bench order. It has been clearly held in Para 12 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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