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2018 (2) TMI 952

Valuation - ship demurrage charges - includibility - Held that: - the issue of ship demurrage charges has been settled by the Hon’ble Supreme Court in favour of the assessee in CCE, Mangalore Vs. Mangalore Refinery and Petrochemicals Ltd. [2016 (1) TMI 325 - SUPREME COURT], where it was held that The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, .....

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The impugned order has upheld such demands. Aggrieved by the same, the present appeal has been filed. 2. With the above background, we heard Shri Kurian Thomas, advocate for the appellant as well as Shri Naveen Kushalappa, Dy. Commissioner(AR) for the Revenue. 3. It is the submission of the learned counsel that the issue of ship demurrage charges has been settled by the Hon ble Supreme Court in fa .....

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e the Commissioner of Customs (Appeals), which was however dismissed. The assessee, thereafter, approached the Customs, Excise and Service Tax Appellate Tribunal (for short, CESTAT ) and the CESTAT has passed order dated February 6, 2006 [2006 (205) E.L.T. 753 (Tri.-Bang.) holding that the assessee should discharge duty liability on the transaction value, which is actually the amount paid on the B .....

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