https://www.taxtmi.com/forum/issue?id=118554 The apportioned cost of moulds supplied for use in production abroad must be added to the transaction value of imported finished goods under Rule 10(1)(b)(ii). The moulds' value equals acquisition cost from an unrelated seller or production cost (adjusted for prior use if applicable), and must be apportioned reasonably over units produced-options include charging to the first shipment, units produced to date, or anticipated production-subject to documentation; accounting treatment requires capitalisation and systematic allocation so customs duty is calculated on the adjusted transaction value. en-us Sat, 27 May 2023 13:26:09 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118554 The apportioned cost of moulds supplied for use in production abroad must be added to the transaction value of imported finished goods under Rule 10(1)(b)(ii). The moulds' value equals acquisition cost from an unrelated seller or production cost (adjusted for prior use if applicable), and must be apportioned reasonably over units produced-options include charging to the first shipment, units produced to date, or anticipated production-subject to documentation; accounting treatment requires capitalisation and systematic allocation so customs duty is calculated on the adjusted transaction value. Discussion-Forum GST Sat, 27 May 2023 13:26:09 +0530 https://www.taxtmi.com/forum/issue?id=118554