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2017 (7) TMI 187 - CESTAT MUMBAIValuation - goods cleared by EOU in DTA - Section 3(1) of the Central Excise Act, 1944 - related party - Held that: - At this stage, whether a buyer or seller is related or not, the adjudicating authority is in a better position to examine and decide the modus operandi of the buyer and seller - the proviso to Section 3 of the Central Excise Act having made specific provisions that the goods manufactured by DTA shall be treated as if the goods were manufactured abroad. That shall also be relevant. Therefore learned adjudicating authority shall determine the value in accordance with Section 14 of the Customs Act, 1962 with the assistance of Customs Valuation Rules, 1988 - appeal allowed by way of remand.
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