https://www.taxtmi.com/circulars?id=1669 For bulk liquid imports, where customs duty is ad-valorem the assessment must be based on the invoice price as the transaction value regardless of shore tank or ship ullage measurements; for deliveries to multiple ports the value must be apportioned by intended discharge quantities. Where duty is specific, quantity determined by shore tank measurement remains relevant and earlier Circular No.96/2002 applies to specific-rate cases; pending provisional assessments should be finalized accordingly. en-us Thu, 12 Jan 2006 00:00:00 +0530 Sat, 28 Feb 2009 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1669 For bulk liquid imports, where customs duty is ad-valorem the assessment must be based on the invoice price as the transaction value regardless of shore tank or ship ullage measurements; for deliveries to multiple ports the value must be apportioned by intended discharge quantities. Where duty is specific, quantity determined by shore tank measurement remains relevant and earlier Circular No.96/2002 applies to specific-rate cases; pending provisional assessments should be finalized accordingly. Circulars Customs Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1669