Retention charges inclusion in assessable value directs inclusion of penalty-like charges for durable returnable packing pending final adjudication. Charges labelled as retention charges for durable and returnable packing are to be included in the assessable value of the goods. The Board reiterates prior instructions on maintenance and service charges, does not accept the tribunal's deduction view, has filed a Special Leave Petition, and directs that related demands may be raised and kept pending the Supreme Court's decision.
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.
Retention charges inclusion in assessable value directs inclusion of penalty-like charges for durable returnable packing pending final adjudication.
Charges labelled as retention charges for durable and returnable packing are to be included in the assessable value of the goods. The Board reiterates prior instructions on maintenance and service charges, does not accept the tribunal's deduction view, has filed a Special Leave Petition, and directs that related demands may be raised and kept pending the Supreme Court's decision.
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