Regarding inclusion of ship demurrage charge in Valuation of Goods

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Full Text of the Document

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....r kind attention to the Board's letter issued vide F.No. 467/21/89-Customs-V, dated 14.8.1991, which states that `demurrage' and `despatch' money may not form a part of assessable value. 2. The decision of the Board was based on the then prevailing practice and a general perception of the Conference of Collectors held in April, 1991 about the nature of demurrage charges and despatch money, withou....