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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>Computation of export duty: charge duty as percentage of transaction FOB value, with CIF adjusted to FOB for calculation.</h1> A policy transition changes the method of computing export duty from treating declared FOB as a cum-duty assessable value to charging export duty as a percentage of the transaction FOB value actually paid or payable for delivery at export; where transactions are on CIF terms, FOB must be deduced from CIF and duty computed on that FOB, with interim continuation of prior practice through the transition period and an invitation to report implementation difficulties.

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