Inclusion of Ship Demurrage in assessable value remains undecided; authorities advised to refrain from uniform application. The document explains that inclusion of ship demurrage in the assessable value of imports was not finally decided by a prior Supreme Court judgment, which had been based on specific facts and a departmental concession; a clarificatory order stated the question of law remains open, and Commissioners are instructed not to treat the earlier concession-based holding as a general rule while a separate departmental appeal is pending.