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Includibilty of ship demurrage charges in the assessable value regarding
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....sessable value regarding- Attention is invited to the Board's Circular issued vide F.No. 467/79/2005-Cus.V, dated 12.01.2006 [Circular No.05/2006] on the above subject, wherein, it was conveyed that all pending provisional assessments in respect of importation prior to 02.03.2001 may be finalised by not including ship demurrage charges in the assessable value in the light of the Hon'ble Supreme C....
TaxTMI
TaxTMI