https://www.taxtmi.com/caselaws?id=51841 For DTA clearances by a 100% EOU, valuation is to follow the customs valuation framework and, where transaction value or comparison with identical goods is impracticable, the best judgment method may be used with allowable deductions from domestic sale price. In computing countervailing duty, only the excise burden actually leviable on like domestic goods is relevant, so exempted additional duty under the Textiles and Textile Articles Act is excluded, the effective duty rate under an exemption notification is applied, and cess under the Textile Committee Act is includible as part of the domestic excise incidence. Where the dispute is interpretational and bona fide, penalty is not warranted. en-us Fri, 14 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 17:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51841 For DTA clearances by a 100% EOU, valuation is to follow the customs valuation framework and, where transaction value or comparison with identical goods is impracticable, the best judgment method may be used with allowable deductions from domestic sale price. In computing countervailing duty, only the excise burden actually leviable on like domestic goods is relevant, so exempted additional duty under the Textiles and Textile Articles Act is excluded, the effective duty rate under an exemption notification is applied, and cess under the Textile Committee Act is includible as part of the domestic excise incidence. Where the dispute is interpretational and bona fide, penalty is not warranted. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51841