https://www.taxtmi.com/caselaws?id=153573 The Tribunal upheld the Commissioner (Appeals)' decision to exclude bagging charges from the assessable value for imported Di-Ammonium Phosphate (DAP). The Revenue's appeal, arguing that packing should be included in the value, was dismissed. The Tribunal distinguished previous judgments cited by the Revenue and emphasized that the value of imported goods should be determined post-unloading on Indian landmass. Since bagging did not occur before unloading, the inclusion of bagging charges was deemed inappropriate, and the Revenue's appeal was rejected. en-us Tue, 20 Apr 2010 00:00:00 +0530 Thu, 25 Jul 2013 10:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153573 The Tribunal upheld the Commissioner (Appeals)' decision to exclude bagging charges from the assessable value for imported Di-Ammonium Phosphate (DAP). The Revenue's appeal, arguing that packing should be included in the value, was dismissed. The Tribunal distinguished previous judgments cited by the Revenue and emphasized that the value of imported goods should be determined post-unloading on Indian landmass. Since bagging did not occur before unloading, the inclusion of bagging charges was deemed inappropriate, and the Revenue's appeal was rejected. Case-Laws Customs Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153573