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of <h1>Valuation of Goods from 100% EOUs to DTAs Must Follow Customs Valuation Rules 3-9 Under Section 3 of Excise Act.</h1> The valuation of goods manufactured in a 100% Export Oriented Unit (EOU) and sold in the Domestic Tariff Area (DTA) is governed by Section 3 of the Central Excise Act, 1944, which mandates using Customs law provisions. The Central Board of Excise and Customs (CBEC) Circular No. 933/23/2010-CX specifies that the valuation should follow a sequential application of Rules 3 to 9 of the Customs Valuation Rules, 1988. This approach has been upheld in various cases by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), including decisions involving Endress Hauser Flowtec, Morarjee Brembana, and Uniworth Textile.
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