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Freight and insurance charges in respect of postal consignments

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Full Text of the Document

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....ttention is invited to the above mentioned subject which was discussed in the Conference of Collectors of Customs on GATT Valuation Code held at Calcutta on 8th & 9th December, 1988. It has been reported that the Board's instructions in CBR letter No. 23(23)55-Cus. I/VI, dated 13-11-56, which provided that when the invoice does not show the freight and insurance charges as well as the war risk in....

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