Assessable Value how to declared

[MUNIRAJ SRINIVASAN]

Dear Sir,

 

As per Central Excise Dealer Invoice ,  Importer (First Stage Dealer) how to declared Assessable value in Sale Invoice he has to declared Assessable value ( BOE AV FOB+National Freight+National Insurance+Local Freight) or Bill of Entry  Assessable Value  kindly clarify that  and

 

Dealer Sale Invoice How to declared Assessable value ( Importer )

AI Summary

Clarification on assessable value for first stage dealers: BOE assessable value plus basic customs duty per Central Excise rules. A query was raised regarding how an importer, acting as a first stage dealer, should declare the assessable value in a sale invoice under Central Excise rules. The question concerned whether the assessable value should be the sum of the Bill of Entry (BOE) assessable value, FOB, national freight, national insurance, and local freight, or just the BOE assessable value. The response clarified that for a first stage dealer, the assessable value should be calculated as the BOE assessable value plus the basic custom duty as per the BOE.