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of <h1>Valuation of DTA sales from EOUs follows Section 3 of Central Excise Act; transaction value can be invoice price.</h1> Valuation of goods sold in the Domestic Tariff Area (DTA) from Export Oriented Units (EOUs) is governed by Section 3 of the Central Excise Act, 1944, which requires adherence to Customs law provisions. If the invoice price represents the transaction value, it can be accepted for valuation. For goods not covered under the fourth schedule of the Central Excise Act, 1944, valuation is determined according to the applicable GST Act. This is detailed in various circulars and instructions issued by the authorities.
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