Valuation of goods in DTA under Customs Valuation Rules requires sequential rule application for EOU clearances.

Valuation of goods manufactured in an Export Oriented Unit and cleared into the domestic tariff area must follow the Customs valuation framework; when the invoice price constitutes a transaction value it may be accepted. The CBEC clarified that valuation for DTA clearances from EOUs is determined by sequential application of the Customs Valuation Rules, applying Rule 3 followed by Rules 4-9.

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