https://www.taxtmi.com/caselaws?id=51326 For DTA clearances by a 100% export-oriented unit, assessable value was to be based on the invoice transaction value where the sales were not shown to be to related parties or otherwise distorted, and the CIF value of identical imports could not be substituted without valid reasons. Duty on such clearances under the relevant notification scheme was confined to 50% of the basic customs duty, not a broader composite duty base. The commentary indicates that duty computation had to be redone under the correct notification formula, with consequential relief following from the revised working. en-us Fri, 06 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51326 For DTA clearances by a 100% export-oriented unit, assessable value was to be based on the invoice transaction value where the sales were not shown to be to related parties or otherwise distorted, and the CIF value of identical imports could not be substituted without valid reasons. Duty on such clearances under the relevant notification scheme was confined to 50% of the basic customs duty, not a broader composite duty base. The commentary indicates that duty computation had to be redone under the correct notification formula, with consequential relief following from the revised working. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51326