https://www.taxtmi.com/caselaws?id=31698 Consumables, bunkers, fuel oil, drinks and foodstuff found on an imported vessel for breaking are not automatically treated as part of the vessel under Heading 89.08; remaining ship stores are separately classifiable under their appropriate tariff headings and may be dutiable accordingly. The text also states that 1% landing charges form part of the assessable value of imported goods because such charges relate to delivery at the place of importation. The stated result is that the separate duty treatment of the on-board stores and the inclusion of landing charges in assessable value were both upheld. en-us Wed, 13 Jun 2007 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31698 Consumables, bunkers, fuel oil, drinks and foodstuff found on an imported vessel for breaking are not automatically treated as part of the vessel under Heading 89.08; remaining ship stores are separately classifiable under their appropriate tariff headings and may be dutiable accordingly. The text also states that 1% landing charges form part of the assessable value of imported goods because such charges relate to delivery at the place of importation. The stated result is that the separate duty treatment of the on-board stores and the inclusion of landing charges in assessable value were both upheld. Case-Laws Customs Wed, 13 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31698