Post-clearance escort and supervision charges are excluded from assessable value under settled valuation principles.

Escort charges and charges for supervision of erection and commissioning incurred after clearance of goods are not includible in the assessable value. The Tribunal treated the issue as settled by prior precedent and applied that rule to exclude post-clearance charges from valuation. The Revenue's challenge was therefore rejected.

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Issues: Whether escort charges and charges for supervision of erection and commissioning are includible in the assessable value of the goods.

Analysis: The charges in question were incurred after clearance of the goods. The issue was treated as settled by the cited Tribunal decision holding that escort charges and supervision charges for erection and commissioning, being post-clearance charges, are not to be added to the assessable value of the goods.

Conclusion: Such charges are not includible in the assessable value. The appeal by the Revenue was dismissed.

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