Central Excise procedures for exports- Relevance of EOB Value vis-a-vis Value declared on AR4- Regarding.

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....elevance of EOB Value vis-a-vis Value declared on AR4- Regarding. Certain doubts have been raised in respect of "Value" of export goods for Central Excise purposes, viz.- a) whether Free on Board (FOB) Value mentioned in the shipping bill should necessarily be the same as the value mentioned on AR 4 and the invoice issued under Rule 52A b) It the FOB Value and the AR4 Value can ....

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....d that it is the assessable value determined under Section 4 of the Central Excise & Salt Act, which is required to be mentioned on AR4 and the corresponding invoice issued under Rule 52A. This 'Value' is relevant for the purposes of Rule 12 & Rule 13 of Central Excise Rules, '1994'. "FOB Value" is relevant for Customs purposes and other schemes like drawback, exports under DEEC etc. However, in c....