https://www.taxtmi.com/caselaws?id=109212 For export goods cleared under claim for rebate, the applicable Board circular for the relevant period permitted acceptance of F.O.B. value as the assessable value, and that circular was binding on the adjudicating authority. A demand based on a later circular could not be sustained where it was not applicable to the period in dispute. The document therefore states that F.O.B. value was correctly applied for the export consignments and the demand was unsustainable, with the impugned order set aside and consequential relief following. en-us Thu, 05 Dec 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109212 For export goods cleared under claim for rebate, the applicable Board circular for the relevant period permitted acceptance of F.O.B. value as the assessable value, and that circular was binding on the adjudicating authority. A demand based on a later circular could not be sustained where it was not applicable to the period in dispute. The document therefore states that F.O.B. value was correctly applied for the export consignments and the demand was unsustainable, with the impugned order set aside and consequential relief following. Case-Laws Central Excise Thu, 05 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109212