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Commissioner of Central Excise, Customs and Service Tax-Surat-II Versus M/s Shabnam Synthetics

2015 (10) TMI 1209 - CESTAT AHMEDABAD

Valuation of goods - Determination of assessable value - Held that:- It is seen that the issue involved in the present case is identical and facts are similar. We agree with the above decisions of this Hon’ble Tribunal [2007 (11) TMI 164 - CESTAT, AH .....

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7/2007 - Order No. A/10927 / 2015 - Dated:- 9-6-2015 - Mr. P.K. Das and Mr. P.M, Saleem, JJ. For Appellant : Shri Alok Srivastave, Authorised Representative For Respondent:Shri Dhaval Shah, Advocate Per: P.M. Saleem, This an appeal filed by the Reven .....

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ion value stated by the respondent was not accepted as the assessable value for the purpose of computation of duties and the respondent unit was issued a Show Cause Notice demanding Central Excise duty amounting to ₹ 8,04,856/-. The demand was .....

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o more res-integra. This Hon ble Tribunal has held in the case of Cadila Healthcare Ltd. vs Commissioner of Central Excise, Vadodara [2008 (224) E.L.T. 108 (Tri.-Ahmd.)] as follows in Para 6 and Para 7:- 6.?We have carefully considered the submission .....

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sent 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 transaction value declared b .....

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E.L.T. 210 (Tri. - Mumbai), wherein it has been held that the transaction price shall be the price for customs valuation. 3. The same view was reiterated by the Hon ble Tribunal in Banyan Chemicals Ltd. vs Commissioner of Central Excise, Vadodara-I .....

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eration for the price. 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. CC .....

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