https://www.taxtmi.com/caselaws?id=333106 Customs duty could not be added to the value of imported goods for octroi where the goods were fully exempt under the relevant notification and no customs-duty liability actually arose. Rule 2(7)(a) of the Bombay Municipal Corporation (Levy of Octroi) Rules, 1965 allows inclusion of customs duty only when it is actually incurred or liable to be incurred by the importer. Payment of excise duty on manufactured articles cleared into the domestic area had no nexus with any customs-duty liability on the imported goods. The imported goods having remained exempt from customs duty, the assessee was entitled to relief. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 17 Nov 2016 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333106 Customs duty could not be added to the value of imported goods for octroi where the goods were fully exempt under the relevant notification and no customs-duty liability actually arose. Rule 2(7)(a) of the Bombay Municipal Corporation (Levy of Octroi) Rules, 1965 allows inclusion of customs duty only when it is actually incurred or liable to be incurred by the importer. Payment of excise duty on manufactured articles cleared into the domestic area had no nexus with any customs-duty liability on the imported goods. The imported goods having remained exempt from customs duty, the assessee was entitled to relief. Case-Laws Indian Laws Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333106