https://www.taxtmi.com/caselaws?id=115304 The Tribunal ruled in favor of the appellant, holding that the value of second-hand marine containers should not be added to the assessable value of imported goods if it is already included in the sale price of the goods. The decision was influenced by the precedent set in a prior case (CC, Mumbai v. Ispat Profiles), emphasizing that duty is not chargeable on containers under such circumstances. The Tribunal distinguished another case cited by the respondent, ultimately allowing the appeal based on the principle established in the Ispat Profiles case. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 25 May 2012 17:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115304 The Tribunal ruled in favor of the appellant, holding that the value of second-hand marine containers should not be added to the assessable value of imported goods if it is already included in the sale price of the goods. The decision was influenced by the precedent set in a prior case (CC, Mumbai v. Ispat Profiles), emphasizing that duty is not chargeable on containers under such circumstances. The Tribunal distinguished another case cited by the respondent, ultimately allowing the appeal based on the principle established in the Ispat Profiles case. Case-Laws Customs Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115304