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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Valuation of goods sold in DTA: invoice transaction value accepted; other goods valued under GST rules.</h1> Valuation of goods manufactured in Export Oriented Units and cleared into the Domestic Tariff Area is governed by customs valuation: where the invoice price reflects transaction value it may be accepted; goods not covered by the specified schedule are to be valued under the applicable GST law.

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