Vishal Machineries has imported a machine from America in
Dec. 2018 at the price of 10.000 (dollar). Other details are as under-
1. Freight from America to Indian port
700 dollar
2.
460 dollar
Insurance paid to insurer in India
3. Rate of exchange as announced by Central Board of Excise
& Customs u/s 14(3)(a)(i)
45 = One dollar
Rate of exchange as announced by RBI
44.5 = = One dollar
5. Customs duty payable rob
usom
1096
6. GST on such goods
1296
7. Social welfare surcharged
46
1096
Importer is trader who has imported goods for subsequent sale in India.
Find the customs duty payable.
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