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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CEGAT Dismisses Appeal on Interest Charges Inclusion in Assessable Value</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the appeal regarding the inclusion of interest charges in the assessable value of imported goods, as the ... Valuation - Interest for deferred payment The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the inclusion of interest charges in the assessable value of imported goods. The Tribunal found that the interest charges were shown separately in the invoices as per government instructions and GATT agreement, and thus should not be added to the assessable value. The appeal was dismissed.

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