Examples of the 1988 Rules in a sentence
This is in particular the case of the 1988 Rules, which entered into force on 1 July 1988 and applied, not to the first instance of detention occurring in January 1988, but to the five instances which occurred after 1 July 1988.
Referring to the charging provision for levy of duty, being Section 12 as also Section 14 of the Act, it was argued that to reach the assessable value, Rule 9 of the 1988 Rules was the only mode.
On this count, our attention was drawn to Rule 9(1)(e) of the 1988 Rules, which we have quoted earlier in this judgment.
It has been specifically argued that such intangible items constituted conditions of sale within the meaning of Rule 9(1)(e) of the 1988 Rules and these are not post importation charges.
Providing examples for such calculations would certainly be very helpful.
Major part of the argument on behalf of the revenue advanced before us, however, was anchored to Rule 9(1)(e) of the 1988 Rules.
The transaction value of the imported goods was directed to include the price paid for the basic design and engineering, drawings, supervision of erection, commissioning, performance guarantee and technical services under Rule 4 read with Rule 9(1)(e) of the 1988 Rules.
The appellant’s case in substance is that on a composite reading of Section 14 of the Act, Rules 4 and 9(1)(e) of the 1988 Rules, the price of drawings, design etc., should be added to the invoice value of the imported equipments, as those intangible items formed an integral part of the arrangement agreed upon between the two consortia and SAIL.
This only exacerbated the migrant crisis, causing the merger of Islamophobic and anti-migrant views.11 Right-wing parties across Europe exploited the political, economic and migrant crisis, as well as the citizens’ fears fuelled by the situation.
The 1984 Rules were amended by a Supplemental Deed date 25 November 1988 ( the 1988 Rules), but those amendments did not affect Rule 5 or the definitions set out above.