2015 (10) TMI 1209

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.... Representative For Respondent:Shri Dhaval Shah, Advocate Per: P.M. Saleem, This an appeal filed by the Revenue against the order of Commissioner (Appeals). The issue is that the Respondent had cleared the goods at a rate. Which was lower than the value of identical goods cleared by them as deemed exports to M/s National Impex, Navasari. Hence, the transaction value stated by the responde....

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....arily be same as that of value of export. The value of exports could be different for different customers, especially if the exports are to different countries. In the present case, it has not been disputed that the value adopted for payment of duty for DTA clearances is the transaction value. There is also no finding that the value adopted for DTA sale is a manipulated one. Therefore, the transac....

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....ice. He also stated that export prices depend upon the various other factors and therefore, cannot be applied for sales in DTA. He also cited judgments of Tribunal in his own case and also in the case of Cadila Healthcare Ltd. v. CCE, Vadodara as reported in 2008 (224) E.L.T. 108 (Tri-Ahmd.), wherein it was held that value of DTA clearances need not be same as value of export. Since in this case a....