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2005 (4) TMI 154

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....aram, Vice-President]. - The issue involved in these two appeals is whether certain charges such as, Pilotage charges, port charges, berth hire charges, towage charges and light house charges are required to be included in the assessable value under Section 14 of the Customs Act, 1962. The demands have been confirmed as a result of holding that these are transport charges and therefore should be i....

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