https://www.taxtmi.com/caselaws?id=43987 Customs duty paid on imported goods is includible in octroi valuation where the governing rule adopts an inclusive formula taking the invoice cost together with freight, insurance, duties and other incidental charges incurred until the goods reach municipal limits. Rule 17(a) of the Maharashtra Municipalities (Octroi) Rules, 1968 was construed broadly, with the listed items treated as illustrative rather than exhaustive, so that expenditure forming part of the importer's cost may be added even if not expressly named. On that construction, customs duty was properly included in the assessable value for octroi purposes. en-us Tue, 28 Mar 1995 00:00:00 +0530 Tue, 22 Jun 2010 12:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43987 Customs duty paid on imported goods is includible in octroi valuation where the governing rule adopts an inclusive formula taking the invoice cost together with freight, insurance, duties and other incidental charges incurred until the goods reach municipal limits. Rule 17(a) of the Maharashtra Municipalities (Octroi) Rules, 1968 was construed broadly, with the listed items treated as illustrative rather than exhaustive, so that expenditure forming part of the importer's cost may be added even if not expressly named. On that construction, customs duty was properly included in the assessable value for octroi purposes. Case-Laws Customs Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43987