000			02326nam a2200229Ia 4500
999			_c41568 _d41568
003			OSt
005			20201010224602.0
008			160316s2016 xxu||||| |||| 00| 0 eng d
020			_a8175884823
040			_cnls
082			_a343.056000 _bMAJ
100			_aMajumder Sumit Dutt
245			_aCustoms valuation : Law and practice
250			_a6th
260			_aNew Delhi _bCentax Publications _c2016
300			_a1895p
365			_bRs. 1,680
505			_aContents of the Book: Customs Valuation - Introduction and Historical Background Agreement on implementation of Article VII of the GATT, 1994 (WTO Valuation Code) Customs Valuation system in India from August, 1988 with further Changes in October, 2007 - General Discussion Transaction Value under Rule $ / Rule 3 of 2007 rules Illustrative examples and Valuation rulings on Practical application of Transaction Value Method (Article 1/Rule 4/Sec. 14 read with Rule 3 of 2007 Rules) Case Laws on Practical application of transaction value method (Rules 4/Sec. 14 read with Rules 3 of 2007 Rules) Related Party Transaction Related party transactions and transfer pricing - WCO guide to Customs Valuation and Transfer pricing Illustrative examples, valuation rulings and case laws on valuation treatment of related party transactions Price Adjustments under Rule 9/ Rule 10 of 2007 Rules (Article 8) Illustrative examples, valuation rulings and Case laws on Price Adjustments under article 8 (Rule9/ Rule 10 of 2007 Rules) Royalty / Licence fees - Rule 9(1)(c) / Rule 10(1)(c) Transaction Value of Identical and Similar goods - Rules 5 and 6 / Rules 4 and 5 of 2007 Rules Deductive value method - Rule 7 and Computed value method - Rule 7A/Rule 8 and reversal of the order of their application - Rule 6A / Rule 6. Residual or Fall-back method (Rule 8/ Rule 9 of 2007 rules) Declarataion by the importer & Customs control - Rule 10/ Rule 11 and Rejection of Declared VAlue - Rule 10A/ Rule 12 Valuation treatment in some special situations Other miscellaneous topics related to valuation case LAws relating to old Valuation System Export Valuation Concluding Remarks- Summing up Appendices 1 to 30
650			_a1. Tax Law - Customs - Valuation - India2. Customs - Law & Legislation 3. Custom Duties
700			_a _a
942			_2ddc _cBK