2006 (11) TMI 491

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar Jain, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue has challenged the correctness of the Order-in-Appeal No. 27/2004 dated 25-8-2004 passed by the Commissioner of Customs (A), Visakhapatnam. The Revenue proceeded to add in the assessable value, an amount of US $ 3.8 per Metric Tonne to the value of the imported goods on the ground that these charges p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nloading from Mother vessel on to the barges. (ii)    Barge hire (iii)   Unloading (iv)   Transportation from wharf to their stock pile. Therefore, the Order-in-Original held that they are in the nature of cost of transport, which is includable in terms of Rule 9(2)(a) of the said Rules. However, the Commissioner (A) after detailed findings held in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n conducting transferring of the cargo from mother vessel to the jetty designated area in the same port in India are to be added in Rule 9(2)(b). Therefore, she held that these charges in the present case need not be individually determined or ascertained if one per cent cost are loaded on to value as per proviso to Rule 9(2). Therefore, she accepted the assessee's plea and allowed their appeal. R....