https://www.taxtmi.com/circulars?id=5810 The assessable value for central excise exports is the value determined under Section 4 of the Central Excise & Salt Act and must be declared on AR4 and invoices under Rule 52A; this value governs rebate and export valuation under the Central Excise Rules. FOB Value is a contractual price relevant to customs and export schemes like drawback and DEEC and may differ from the AR4 assessable value; substantial variance producing unusually high scheme benefits should be referred to agencies for remedial measures to protect revenue. en-us Fri, 26 Apr 1996 00:00:00 +0530 Sat, 14 Mar 2009 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5810 The assessable value for central excise exports is the value determined under Section 4 of the Central Excise & Salt Act and must be declared on AR4 and invoices under Rule 52A; this value governs rebate and export valuation under the Central Excise Rules. FOB Value is a contractual price relevant to customs and export schemes like drawback and DEEC and may differ from the AR4 assessable value; substantial variance producing unusually high scheme benefits should be referred to agencies for remedial measures to protect revenue. Circulars Central Excise Fri, 26 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5810