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of <h1>Invoice Value for Scrap Assessment in EOUs & EPZs Reaffirmed u/r 3(1) of Customs Valuation Rules 1988.</h1> The circular addresses issues faced by 100% Export Oriented Units (EOUs) and units in Export Processing Zones (EPZ), Software Technology Parks (STP), and Electronic Hardware Technology Parks (EHTP) regarding the assessment of scrap and waste generated. It reiterates that the invoice value can be used for assessment if it aligns with the Transaction Value under Rule 3(1) of the Customs Valuation Rules, 1988. These instructions apply equally to waste and scrap as to other goods cleared by EOUs into the Domestic Tariff Area (DTA). The assessing officer should accept this transaction value for DTA clearances.
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