2006 (6) TMI 245

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....hri V. Sridharan, A. Sheerazi,  Vishal Agarwal, Advocates and Saket, CA, for the Appellant. Shri S.S. Bhagat, DR, for the Respondent. [Order per :  S.S. Sekhon, Member (T)]. - M/s.  Supreme  Petrochem  Ltd. are  engaged  in  the  manufacture  of Polystyrene and for that purpose they use Styrene Monomer as the main raw material. While the i....

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....mport, at the jetty at Mumbai Port and transport of the goods through Public lines and storage in their tanks.    The price of the goods and the service charges for the services rendered after import are the consideration for these contracts entered into by the buyers. As the CIF value of the said goods are not known at the time when the contracts are entered into, the contracts pro....

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....ound that the core question that is involved is whether "Evacuation Costs" of clearing imported goods, after landing, could be included in the valuation of the goods imported for the purpose of levy of duty. A perusal of the Valuation Rules and the decisions on this subject would indicate that such "Evacuation Costs" which are termed as Service Charges herein and incurred after import, prima facie....