1995 (3) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the customs duty paid by the appellant could be included for determining valuation for purposes of charging octroi under Rule 17(a) of the Maharashtra Municipalities (Octroi) Rules, 1968 made under sub-section (2) of Section 321 read with proviso to sub-section (1) of Section 105 of the Maharashtra Municipalities Act, 1965. 2.The appellant is a public limited company. It manufactured nylon an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rom that invoice plus freight charges, carrier charges, shipping dues, insurance, excise duties, sales tax, vend fee and all other incidental charges incurred by the importer till the arrival of the goods within the octroi limits". Since the words `customs duty' are not mentioned in the rule, it gave rise to an argument before the High Court and in this Court whether it could be included while ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ons, then the one favouring the assessee should be accepted. 3.In Shroff's case (supra), it was held by this Court that countervailing duty being imposed for the purpose of compensating excise duty, it was includible in the expression `duty'. The Court further held that expression `incidental' used in the rule expanded its ambit and extended it to such duty that was an incident of importation. ....