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What is Customs Duty: Direct vs Indirect Tax about?

The document discusses various aspects of customs duty in India including definitions of import and export goods, components of customs law, types of duties, valuation of imported goods, and inclusions/exclusions in transaction value. It provides details on basic customs duty, additional customs duty, CIF and FOB values, cenvat credit, and gives an example problem to calculate assessable value of imported equipment.

Author

shiva977

Language

EN