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    <title>High Court Rules Ship Demurrage Charges Excluded from Assessable Value; Proviso to Rule 10(2) Declared Ultra Vires.</title>
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    <description>Valuation of imported goods - inclusion of the “ship demurrage charges” incurred by the appellant in the assessable value - Since the HC has declared proviso to Rule 10(2) of the Valuation Rules to be ultra virus, demand set aside.</description>
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