https://www.taxtmi.com/caselaws?id=124168 The Tribunal dismissed the Revenue's appeal against the inclusion of bagging charges of imported fertilizers in the assessable value. Relying on the Supreme Court's decision in Garden Silk Mills, the Tribunal held that bagging charges should not be included as they are incurred post-importation, after the goods have reached Indian territory. The Tribunal emphasized that the taxable event occurs upon reaching customs barriers and filing a bill of entry for home consumption. Consequently, the appeal lacked merit and was dismissed in favor of the respondent. en-us Thu, 21 Dec 2006 00:00:00 +0530 Wed, 26 Sep 2012 12:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124168 The Tribunal dismissed the Revenue's appeal against the inclusion of bagging charges of imported fertilizers in the assessable value. Relying on the Supreme Court's decision in Garden Silk Mills, the Tribunal held that bagging charges should not be included as they are incurred post-importation, after the goods have reached Indian territory. The Tribunal emphasized that the taxable event occurs upon reaching customs barriers and filing a bill of entry for home consumption. Consequently, the appeal lacked merit and was dismissed in favor of the respondent. Case-Laws Customs Thu, 21 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124168