https://www.taxtmi.com/caselaws?id=114301 For clearances by a 100% export-oriented unit into the domestic tariff area, assessable value must be determined under the statutory excise and customs valuation scheme, and freight and insurance from the factory gate to the border or domestic tariff area are not to be included. A binding Board circular specifically excluded such transport charges from the assessable value. The contrary adoption of a CIF basis to add freight and insurance was inconsistent with that scheme and could not sustain the duty demand. en-us Tue, 20 Apr 2004 00:00:00 +0530 Mon, 14 May 2012 15:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114301 For clearances by a 100% export-oriented unit into the domestic tariff area, assessable value must be determined under the statutory excise and customs valuation scheme, and freight and insurance from the factory gate to the border or domestic tariff area are not to be included. A binding Board circular specifically excluded such transport charges from the assessable value. The contrary adoption of a CIF basis to add freight and insurance was inconsistent with that scheme and could not sustain the duty demand. Case-Laws Central Excise Tue, 20 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114301