https://www.taxtmi.com/caselaws?id=97832 For valuation of goods cleared into India by a 100% export-oriented unit, the applicable customs-based scheme requires identification of the legally relevant time and place of removal, because only expenses incurred up to that point can enter assessable value. The record did not clearly establish whether removal occurred before the port premises, within the port premises, or at loading into the ship, so the matter had to be re-examined. The amount described as port charges also required factual segregation, as its components included items beyond loading and handling; only the part, if any, relating to pre-removal loading or handling could be included, and the dispute was remanded for fresh determination. en-us Thu, 03 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97832 For valuation of goods cleared into India by a 100% export-oriented unit, the applicable customs-based scheme requires identification of the legally relevant time and place of removal, because only expenses incurred up to that point can enter assessable value. The record did not clearly establish whether removal occurred before the port premises, within the port premises, or at loading into the ship, so the matter had to be re-examined. The amount described as port charges also required factual segregation, as its components included items beyond loading and handling; only the part, if any, relating to pre-removal loading or handling could be included, and the dispute was remanded for fresh determination. Case-Laws Central Excise Thu, 03 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97832