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2015 (10) TMI 1209 - CESTAT AHMEDABAD

2015 (10) TMI 1209 - CESTAT AHMEDABAD - TMI - 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, AHMEDABAD] and [2008 (6) TMI 514 - CESTAT, AHMEDABAD]. We also hold that the transaction value declared by the respondent cannot be disregarded and value of export cannot be adopted for such DTA clearances. .....

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National Impex, Navasari. Hence, the transaction 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 confirmed by the original adjudicating authority. However, the Commissioner (Appeals) by the impugned order in appeal set-aside the order-in-original and allowed the appeal filed by the Respondents. 2. He .....

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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 transaction value declared by the appellant cannot be dis-regarded and FOB value of export to some other customer be adopted for such DTA clearances. 7. Similar view has been taken by the Tribunal in the case of Sterlite Optical Tec .....

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