2008 (5) TMI 540

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....llant. Shri C.S. Rajput, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. -   Heard both the sides. 2. The appellant, a 100% EOU, manufactures 'Boneless Buffalo Meat' and 'Bone Meat Meal' is one of their byproducts. The 'Bone Meat Meal' is cleared to DTA and the point of dispute is about the valuation of this product - Whether the value should be determined und....

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.... 3. The appellants throughout the period of dispute were paying excise duty on DTA clearances under Notification No. 13/98-CE at 30% of the aggregate of the duties of Customs. It has been pleaded that the Central Excise Duty on DTA clearances of EOUs has to be determined on the basis of Section 3 of the Central Excise Act, according to which, the duty chargeable would be the aggregate of the ....

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..... which provide for payment of excise duty on DTA clearances by an EOU of the goods manufactured entirely of the indigenous raw material, as if such goods were manufactured and cleared by a non-EOU, it is the provisions of Section 4 of Central Excise Act, read with the Central Excise Valuation Rules, which would be applicable and since the appellants are selling the goods, in question, to a DTA un....

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....tification (Notification 8/97-C.E. and 23/2003-C.E.) cannot be interpreted in such a manner as to make the provisions of Section 4 of the Central Excise Act and the Central Excise Valuation Rules applicable for determining the assessable value. When the duty on DTA clearances is being paid under Notification 13/98-C.E., the assessable value has to be determined under Section 14 of the Customs Act.....