Dear Experts
we imported some truck cabin frm vendor frm sweden,cleared the goods Thr Indian Customs and inwarded the same to our W/H,But at the time of removal vendor forgotten to send all accsories with the cabin,on intimation he sent later under invoice on free of cost nd took to our A/C,at the time of selling Cabin,v wil raise the invoice mentioning the cabin value but not accessories value,coz all accsres r part of cabin, no extra consideration ,My query How make invoice with cabin and accessories, mentioning cabin value but not accessories value nd aplicable EDuty on Cabin value not on accessories as cabin itself includes the value of accessories,how clear this issue
Regards---Sharan
Excise duty applicability on imported assemblies: document post shipment accessory supply and seek administrative resolution. Imported truck cabin was inwarded without some accessories later supplied by the foreign vendor on a free of cost invoice; the key question is whether the sale invoice may state only the cabin value while excluding accessories value and whether Excise duty applicability should be limited to the cabin value. The advised course is to maintain inspection reports, short receipt notices, correspondence and acceptance records, send written notifications by acknowledged post and approach the jurisdictional officer with full documentation for administrative resolution. (AI Summary)