Procedure for Sale in Domestic Tariff Area.-

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..... nd specification along with invoice and packing list with the Authorised Officers: Provided that the Bill of Entry for home consumption may also be filed by a Unit on the basis of authorization from a Domestic Tariff Area buyer. (2) Valuation of the goods and/or services cleared into Domestic Tariff Area shall be determined in accordance with provisions of Customs Act and rules made thereunder .....

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..... uired. ************** Notes: 1. In Sub-rule (2) the proviso has been omited vide notification no. G.S.R.72 (E).- dated 3-2-2009 , before, it was read as "Provided that where the goods are supplied in Domestic Tariff Area by a contract manufacturing Unit on the instructions of an Overseas entity, the Bill of Entry shall be filed by the Domestic Tariff Area buyer on the basis of trans .....

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