2004 (4) TMI 497

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....ata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellant is a 100% EOU engaged in the manufacture of galvanized black pipes. EOUs like the appellant, are entitled to sell part of their produce in the domestic tariff area. In terms of that provision, appellant effected some sales to Indian buyers after payment of Central Excise duty. The assessable value taken for goo....

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.... the Customs Act, 1962 and the Customs Tariff Act, 1975". It is the appellant's submission that this legal provision cannot be construed to make addition towards freight, insurance etc. to the domestic sale price. In this connection, the appellants have pointed out that circular dated 17-2-83 has clarified that freight is not required to be added for the purpose of arriving at the assessable value....

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....a. While determining the assessable value of the goods under Rule 8 of the Customs Valuation Rules, the following may also be taken into consideration: (a) Sale (invoice) price of the goods under assessment; (b) Sale price of other consignment of the identical/similar goods cleared from the zone into the domestic tariff area at some other time; (c) Export price of the identical/similar goods ex....