Demurrage charges and despatch money Not to form part of the assessable value

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....ges and despatch money Not to form part of the assessable value - Regarding. The Kandla Custom House had raised the issue relating to the inclusion of demurrage charges and exclusion of despatch money for computing the assessable value ascertainable under Section 14 of the Customs Act, 1962. Pursuant to the decision taken in the Tariff Conference of Collectors held in August, 1981, the issue was ....