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Hindustan Unilever Ltd Versus Commissioner Of Customs Cochin-Cus

2018 (2) TMI 952 - CESTAT, BANGALORE

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) T .....

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appeal allowed - decided in favor of appellant. - C/817/2008-DB - 23042 / 2017 - Dated:- 8-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Shri Kurian Thomas, Advocate, For the Appellant Shri Naveen Kushalappa, Dy. .....

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ills of Entry. Assessments were made provisionally. At the time of finalisation, the Customs department added ship demurrage charges to the assessable value of the imported goods for charging duties. The impugned order has upheld such demands. Aggrie .....

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counsel 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. [2015(325) ELT 214 (SC)] in which the apex court observed as und .....

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As per the Revenue/appellant, these demurrage charges were also to be included in the assessable value for the purpose of levy of duty of customs. Show-cause notice dated June 9, 2003 was issued in this behalf, which resulted in passing of order date .....

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oached 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 .....

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