https://www.taxtmi.com/caselaws?id=54336 Valuation of export oriented unit clearances into the domestic tariff area must follow the statutory customs valuation scheme, and the department cannot displace invoice value by adopting unrelated market comparisons or a cost-plus basis unless comparable goods and similarly placed clearances are shown. In this matter, the comparison with other manufacturers was rejected because the goods were not established as identical or comparable, and the Rule 8 cost method was also found inapplicable on the facts. The assessee's invoice-based transaction value was accepted as the proper basis, and the departmental demand was held unsustainable. en-us Mon, 04 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 14:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54336 Valuation of export oriented unit clearances into the domestic tariff area must follow the statutory customs valuation scheme, and the department cannot displace invoice value by adopting unrelated market comparisons or a cost-plus basis unless comparable goods and similarly placed clearances are shown. In this matter, the comparison with other manufacturers was rejected because the goods were not established as identical or comparable, and the Rule 8 cost method was also found inapplicable on the facts. The assessee's invoice-based transaction value was accepted as the proper basis, and the departmental demand was held unsustainable. Case-Laws Central Excise Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54336