TMI Blog2015 (12) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... s. E/1309/2003 & E/565/2007 - - - Dated:- 26-6-2015 - P K Jain, Member (T) And S S Garg, Member (J) For the Appellant : Shri Husain Bengali, Adv For the Respondent : Shri Rakesh Goyal, Additional Commissioner (AR) ORDER Per P. K. Jain Brief facts of the case are that the appellant-assessee is a 100% Exported Oriented Unit (EOU) and manufacturing Phthalic Anhydride. In addition to export, they are clearing a part of the goods produced in Domestic Tariff Area (DTA). The issue is relating to valuation of the goods cleared in DTA. 2. Revenue's contention is that the transaction value between the appellant-assessee and the customers will be the assessable value. The appellant-assessee, on the other hand, submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2005 (191) ELT 682 (Tri.-Mumbai). 5. We have considered the submissions made by both the sides. We find that the Honble Supreme Court in the case of Morarjee Brembana Ltd. (supra) in para 9, 10 and 11 has observed as under: 9. Mr. Radhakrishnan has, however questioned the aforesaid view of the Tribunal and argued that since the respondent is hundred per cent export oriented unit, any sale or clearance of cotton fabric by the respondent to DTA should be treated as transaction sale and therefore Rule 4 would be applicable. However, this argument has to be rejected in view of proviso to Section 3 of the Central Excise Act, 1944 which reads as under: Section 3. Duties specified in the [Schedule to the Central Excise Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duties of customs which would be leviable under Section 12 of the Customs Act, on like goods produced or manufactured outside India if imported into India and where the said duties of custom are chargeable by reference to their value, the value of such excisable goods shall be determined, in accordance with the provisions of the Customs Act and Customs Tariff Act, 1975. 11. Keeping in view the aforesaid proviso to Section 3 of the Central Excise Act, in our opinion the Tribunal has rightly held that the sale price charged to customer in India of the goods under assessment cannot be considered as a price in the course of International trade. To this extent we do not find fault with the view taken by the Tribunal. 6. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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