https://www.taxtmi.com/caselaws?id=115421 For anti-dumping computation under the specified customs notifications, landed value includes only customs duties actually leviable and collected on import, not duties exempted under a separate exemption notification. The commentary states that exempt customs duty, including any notional duty or surcharge treated as duty for this purpose, is not to be added to the assessable value. On that interpretation, the Department's view prevailed and the appellate authority's orders were set aside. en-us Tue, 08 Feb 2005 00:00:00 +0530 Tue, 29 May 2012 15:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115421 For anti-dumping computation under the specified customs notifications, landed value includes only customs duties actually leviable and collected on import, not duties exempted under a separate exemption notification. The commentary states that exempt customs duty, including any notional duty or surcharge treated as duty for this purpose, is not to be added to the assessable value. On that interpretation, the Department's view prevailed and the appellate authority's orders were set aside. Case-Laws Customs Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115421