https://www.taxtmi.com/caselaws?id=124597 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal in a case concerning the calculation of differential duty for goods cleared to the Domestic Tariff Area (DTA). The Tribunal departed from the strict application of FOB prices to DTA sales, emphasizing the importance of evidence and a case-specific assessment. By considering recent precedents and the lack of proof of price manipulation, the Tribunal ruled in favor of the appellant, signaling a shift in the valuation methodology for DTA transactions compared to exports. en-us Thu, 26 Jun 2008 00:00:00 +0530 Tue, 05 Sep 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124597 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal in a case concerning the calculation of differential duty for goods cleared to the Domestic Tariff Area (DTA). The Tribunal departed from the strict application of FOB prices to DTA sales, emphasizing the importance of evidence and a case-specific assessment. By considering recent precedents and the lack of proof of price manipulation, the Tribunal ruled in favor of the appellant, signaling a shift in the valuation methodology for DTA transactions compared to exports. Case-Laws Central Excise Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124597