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2017 (5) TMI 801 - CESTAT AHMEDABAD

2017 (5) TMI 801 - CESTAT AHMEDABAD - TMI - Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - case of importer is that these charges are not to be included in the assessable value u/r 10(2) (b) of Customs Valuation Rules, 2007, when 10% landing charges already included in the assessable value - Held that: - the matter is covered by the judgment of Hon'ble Supreme Court in the case of Coromandal Fertilzers Ltd Vs Collector of Custo .....

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RDER Per: Ashok K. Arya Revenue [Commissioner of Customs (Prev.) Jamnagar] is in appeal against OIA No.47-94/COMMR-A/JMN/2011, dt.25.08.2011 passed by Commissioner of Customs (Appeals), Jamnagar, whereunder Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges have been held as the charges which are not to be included in the assessable value under Rule 10(2) (b) of Customs Valuation Rules, 2007, when 10% landing charges already included in the assessable value. 2. The brief facts a .....

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re not provided by the Respondent. iii) The Assistant Commissioner, vide his OIO No.03/AC/CHS/2011, dt.23.03.2011, inter alia, held that Pull Buck Charges, Tug/Launch Charges, Port Tonnage Charges are to be included in the assessable value for the purpose of final assessment of Bill of Entry and the same does not get covered under Landing Charges which are added @ 1% of CIF value to arrive at the assessable value. iv) The respondent M/s RIL went in appeal before Commissioner (Appeals) who decide .....

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ard. 4. After going through the facts on record and the submissions of both the sides, it appears that the matter is covered by the judgment of Hon'ble Supreme Court in the case of Coromandal Fertilzers Ltd Vs Collector of Customs - 2000 (115) ELT 7 (SC). The Hon'ble Apex Court in the said case observes as under:- 7. "Landing charges" are exactly what the words mean, the expenditure incurred by an importer for bringing goods on board ship to land. Landing charges, in law, must .....

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