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Assessable value

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(Querist)
17 December 2013 Landed value is given as per question Rs1000.so for calculating AV in custom Rs1000 will be taken or @1% on CIF value will be taken?
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
17 December 2013 noted that Assessable valus is :

CIF Value + Landing Charges (@1% of CIF Value)

1000*1%= 10

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