Inventory valuation related query

As2 does not recognise tax in valuating inventory. All unallocated overheads are expensed and Tax is also expensed but not into cost of inventory. Costs of purchase include all import duties which are not recoverable by the company from tax authorities. Hence, try and find out if CIF & FOB are taxable and include them in the cost of inventories. 

Sry i did not notice this, the cost of inventories include taxes (not recoverable) as well, so I went through a very good illustrative example which I have included the link to and yes CIF, FOB, BCD, SWS can be included into the cost of inventories after calculating the total applicable duty as per below

https://www.investindia.gov.in/team-india-blogs/calculation-import-duty-india-formula-online-tools-and-exemptions

my main point was, like before, are they recoverable taxes or not? 

yes you can add them to the cost 

AS 2.27 Information about the carrying amounts held in different classifications of inventories and the extent of the changes in these assets is useful to financial statement users. Common classifications of inventories are raw materials and components, work in progress, finished goods, stores and spares, and loose tools.

Your doubt is correct, it should be included apart from common classifications