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Valuation - determination of quantity of edible oil - it would not be practical for customs officers to...

Valuation - determination of quantity of edible oil - it would not be practical for customs officers to have the dip measurement of the quantity received in refinery in their presence for the purposes of arriving at actually received quantity. It is for this reason only that the CBEC in its wisdom has advised that in such cases, only the ship ullage quantity will continue to be adopted as the quantity imported for the purposes of assessment. .....

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