https://www.taxtmi.com/forum/issue?id=111549 Importation of buyer-supplied free issue materials remains subject to customs duties and related levies unless a specific exemption applies; commercial free-of-cost status does not negate legal taxability. Practically, parties can show both chargeable and free values on invoices and shipping bills, obtain a GR waiver/NOC from the authorised dealer, and where duties were paid on import pursue Duty Drawback or other export relief at export to neutralise the import duty burden. Entry tax liability depends on whether the goods are listed in the relevant notification. en-us Fri, 24 Feb 2017 12:26:42 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111549 Importation of buyer-supplied free issue materials remains subject to customs duties and related levies unless a specific exemption applies; commercial free-of-cost status does not negate legal taxability. Practically, parties can show both chargeable and free values on invoices and shipping bills, obtain a GR waiver/NOC from the authorised dealer, and where duties were paid on import pursue Duty Drawback or other export relief at export to neutralise the import duty burden. Entry tax liability depends on whether the goods are listed in the relevant notification. Discussion-Forum Central Excise Fri, 24 Feb 2017 12:26:42 +0530 https://www.taxtmi.com/forum/issue?id=111549