Intercompany transfer

A manufacturing company purchases Rawmaterials from Foreign companies and transfers it to its branches.Is it required to transfer the duties to respective branches?  

Is there any case laws for supporting the same?

Please Clarify me.

Replies (2)

I think you are asking about the Custom Duty and CVD.

Accoring to Customs Valuation Rules, it should be valued at Transaction Value.

In my opinion company should transfer the respective duties to the receiving branches.

Is there any Case laws supporting for your views.

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