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    <description>Revised valuation for Ex Bond clearances requires importers to declare warehouse sales in the Ex Bond Bill of Entry using flag &quot;S&quot; and RSP fields; the ICES will compute IGST and GST Compensation Cess using the higher of the statutory valuation or the declared sale price when importer details differ between warehousing and Ex Bond entries.</description>
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      <description>Revised valuation for Ex Bond clearances requires importers to declare warehouse sales in the Ex Bond Bill of Entry using flag &quot;S&quot; and RSP fields; the ICES will compute IGST and GST Compensation Cess using the higher of the statutory valuation or the declared sale price when importer details differ between warehousing and Ex Bond entries.</description>
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