Valuation of Goods cleared in DTA by EOU's

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....entral Excise All the Chief Commissioners (LTU) All the Director Generals All the Commissioners & Commissioner (Appeals) of Central Excise. Subject: Valuation of Goods cleared in DTA by EOU's. Board has received references seeking clarification with regard to the valuation of goods cleared from an EOU for sale in DTA, when actual sale transaction does not take place at the time of c....

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....ential application of Rules 3 to 9. The same view has been expressed by the CESTAT in following cases - Endress Hauser Flowtec (I) Pvt Ltd. [2009 (237) ELT 598 (T)] - Morarjee Brembana Ltd. [2003 (154) ELT 500 (T)] - Uniworth Textile Ltd. [2009 (244) ELT 401 (T)] 5.0 In view of the position prevailing under Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, and t....