https://www.taxtmi.com/caselaws?id=41568 An exemption notification under Section 25 of the Customs Act could exempt packages from customs duty, but it did not alter the valuation rule under Section 14 or authorise deduction of packing value from the assessable value of imported goods. The assessable value remained the price ordinarily realised in international trade, and packing costs formed part of the invoice value of the goods. The notification therefore applied only to separate duty treatment of packages where its conditions were met, and it did not create any right to reduce CIF or invoice value by excluding package value. en-us Tue, 22 Jan 1985 00:00:00 +0530 Fri, 04 Jun 2010 14:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41568 An exemption notification under Section 25 of the Customs Act could exempt packages from customs duty, but it did not alter the valuation rule under Section 14 or authorise deduction of packing value from the assessable value of imported goods. The assessable value remained the price ordinarily realised in international trade, and packing costs formed part of the invoice value of the goods. The notification therefore applied only to separate duty treatment of packages where its conditions were met, and it did not create any right to reduce CIF or invoice value by excluding package value. Case-Laws Customs Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41568