https://www.taxtmi.com/caselaws?id=42307 An exemption notification is confined to the duty expressly covered by its wording, so a concession referring only to customs duty did not extend to additional customs duty. Section 3(2) of the Customs Tariff Act was treated as a valid valuation provision, and inclusion of customs duty in the assessable value for additional duty was upheld. Landing and stevedoring charges were includible in assessable value because customs valuation is based on the cost of making imported goods available at the place of importation, and that treatment also applied to additional duty. Packing charges were excludible where the notification's conditions were satisfied and the packing documents supported the claim. en-us Fri, 04 Dec 1987 00:00:00 +0530 Thu, 10 Jun 2010 13:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42307 An exemption notification is confined to the duty expressly covered by its wording, so a concession referring only to customs duty did not extend to additional customs duty. Section 3(2) of the Customs Tariff Act was treated as a valid valuation provision, and inclusion of customs duty in the assessable value for additional duty was upheld. Landing and stevedoring charges were includible in assessable value because customs valuation is based on the cost of making imported goods available at the place of importation, and that treatment also applied to additional duty. Packing charges were excludible where the notification's conditions were satisfied and the packing documents supported the claim. Case-Laws Customs Fri, 04 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42307