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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Valuation of goods - both engineering & design charges and ...

Customs

November 23, 2015

Valuation of goods - both engineering & design charges and technical know-how fees are not includible in the assessable value and Rule 9(1)(b)(iv), 9(1)(c) and 9(1)(e) are not applicable - invoice price is to be accepted as the actual transaction value. - AT

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  2. Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

  3. Valuation - manufacture of computers - whether the 'Technical Service Charges' recovered vide separate invoice are includible in the assessable value or not? - Held No - AT

  4. Valuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held No - AT

  5. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

  6. Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

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