Inclusion of Stevedoring charges in the assessable value of imported goods - Regarding

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....tevedoring charges in the assessable value of imported goods - Regarding. A reference has been received from the Ministry of Chemicals & Fertilizers stating that the Customs Authorities at some of the ports are levying customs duty on stevedoring charges, in addition to the CIF value of the goods. It has been stated that assessments have been kept provisional by the Customs Authorities on this ....

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....ges are nothing but the charges for unloading of the cargo on the land mass. Therefore, there is no scope for further addition of stevedoring charges which are in fact unloading charges only. 4. In view of above, it has been decided not to include the stevedoring charges, in the assessable value of the imported goods, as they are adequately covered by the one percent of f.o.b. value levied towa....