2005 (4) TMI 194

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....S.S. Sekhon, Member (T)]. - After hearing both sides, and finding that the issue involved is the same, these three appeals are being disposed of by this common order. 2. The appellant was an EOU and during the period in question was engaged in the manufacture of sheet glass. Based on permission obtained from the Development Commissioner, they cleared, what they called as trial production into D....

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....y directed the Commissioner to apply the Circulars dated 17-8-1994 and 20-8-97 of the Board, while determining the value of the goods cleared to DTA. This order of the Tribunal has not been complied and the Commissioner has relied upon the values/price at which float glass has been cleared by M/s. Float Glass India Ltd. and M/s. Gujarat Guardian Ltd. The said orders of the Commissioner cannot be u....

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....the Customs Act, 1962. Therefore, if comparable value goods are to be arrived at, a comparison has to be done with DTA value of similar/identical goods by an EOU or the values under Section 14 as available NIDR data in the nearest Custom House. The valuation comparison as arrived at therefore cannot be upheld and approved. 5. The resort to Rule 8 of the Valuation Rules by reckoning the base pri....