https://www.taxtmi.com/caselaws?id=258472 For clearances by a 100 per cent export-oriented undertaking into the domestic tariff area, duty valuation is linked to the Customs Act, 1962 and the Customs Tariff Act, 1975 under the proviso to section 3 of the Central Excise Act, 1944. The sale price in the domestic market cannot be treated as an international trade price, so Rule 4 of the Customs Valuation Rules, 1988 is inapplicable. However, whether Rules 5 to 8 apply depends on factual material on comparability and valuation, and where the evidentiary basis is inadequate, the proper course is remand for fresh determination after evidence is led. en-us Wed, 01 Apr 2015 00:00:00 +0530 Fri, 23 Jan 2026 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258472 For clearances by a 100 per cent export-oriented undertaking into the domestic tariff area, duty valuation is linked to the Customs Act, 1962 and the Customs Tariff Act, 1975 under the proviso to section 3 of the Central Excise Act, 1944. The sale price in the domestic market cannot be treated as an international trade price, so Rule 4 of the Customs Valuation Rules, 1988 is inapplicable. However, whether Rules 5 to 8 apply depends on factual material on comparability and valuation, and where the evidentiary basis is inadequate, the proper course is remand for fresh determination after evidence is led. Case-Laws Central Excise Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258472