TDS on customs clearance charge

under which section tds on payment of customs clearance charge is to be deducted? and what is the threshold limit to deduct tds?
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Quick Summary
This discussion clarifies the tax deducted at source (TDS) applicable to customs clearance charges. Payments made to Clearing and Forwarding Agents for the carriage of goods are subject to TDS under Section 194C. The relevant circular provides guidance on this matter.

As per Circular No.715 Dated 08.08.1995... Any Payments made to "Clearing and Forwarding Agents" for "Carriage of Goods" shall be subjected to deduction of tax at source under Section 194C.

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