Customs Ruling on Charges Inclusion in Assessable Value: United Spirits Limited Case

In re United Spirits Limited (CAAR Delhi)

On the questions on which the advance ruling is required, whether the following expenses are includible in assessable value as per provisions of the Customs Act and Rules thereunder, for payment of duty during clearance to DTA from FTWZ:

(i) Loading, unloading and handling charges incurred at load port located outside India and transportation charges for bring goods upto the discharge port in India.

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