https://www.taxtmi.com/caselaws?id=112372 The Tribunal held that the Basic Customs duty, exempted from payment, should not be included in the assessable value for levying Additional Customs duty. Since no Basic Customs duty was chargeable in the case, the assessable value should only include the value of the goods without adding any Basic Customs duty. The Tribunal set aside the Commissioner's decision and allowed the appellant's appeal, ruling that the duty should be calculated on the assessable value itself without including the exempted Basic Customs duty. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 18:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112372 The Tribunal held that the Basic Customs duty, exempted from payment, should not be included in the assessable value for levying Additional Customs duty. Since no Basic Customs duty was chargeable in the case, the assessable value should only include the value of the goods without adding any Basic Customs duty. The Tribunal set aside the Commissioner's decision and allowed the appellant's appeal, ruling that the duty should be calculated on the assessable value itself without including the exempted Basic Customs duty. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112372