https://www.taxtmi.com/circulars?id=5684 Assessing officers must accept invoice value for assessment of goods, including scrap and waste, cleared into the Domestic Tariff Area by 100% EOUs and units in EPZ, STP and EHTP when that invoice value conforms to the Transaction Value principle under the Customs Valuation Rules; this Board instruction reiterates existing guidance and applies equally to scrap and waste. en-us Wed, 20 Aug 1997 00:00:00 +0530 Fri, 13 Mar 2009 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5684 Assessing officers must accept invoice value for assessment of goods, including scrap and waste, cleared into the Domestic Tariff Area by 100% EOUs and units in EPZ, STP and EHTP when that invoice value conforms to the Transaction Value principle under the Customs Valuation Rules; this Board instruction reiterates existing guidance and applies equally to scrap and waste. Circulars Central Excise Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5684