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2016 (3) TMI 848 - CESTAT MUMBAI

2016 (3) TMI 848 - CESTAT MUMBAI - TMI - Export price of yarn to Norway and Dubai to arrive at the assessable value rejected - Held that:- The value of sale of yarn to independent buyers for export has been rejected solely on the ground that the said sales to unrelated buyers to DTA for subsequent period covered by the show-cause notice. For the purpose of rejecting the export price of yarn to Norway and Dubai, it has been said that the export price are for Dubai and Norway, which is not relevan .....

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without ignoring the export price of yarn. - Appeal No. E/3220/05 - A/86465/16/EB - Dated:- 19-2-2016 - SHRI S.S. GARG, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri V.M. Doiphode, Advocate For the Respondent : Shri Ashutosh Nath, Assistant Commissioner (AR) ORDER PER: RAJU The appellants are manufacturer of HDPE/PP Yarn and are registered as a 100% EOU and have been granted permission by the Development Commissioner to sell their goods in DTA in terms of EXIM Po .....

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cise which shall be levied and collected on any excisable goods which are produced or manufactured,- (i) in a free trade zone or a Special Economic Zone and brought to any other place in India, or (ii) by a hundred per cent export-oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or man .....

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value cannot be an assessable value in terms of sub-rule 2(h) of Rule 4 of the Customs Valuation (Determination of price of imported goods) Rules, 1988. Further, in terms of sub-rule 2(g), the transaction value could not be accepted since a part of the proceeds of the subsequent use of the goods/re-sale will directly accrue to the appellant. Thereafter, the notice discard Rule 4 to 7 of the said Rules and usage Rule 7A read with Rule 8 of the said Rules to arrive at the assessable value. In term .....

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argued that the said Circular provided the option to rely on the export price of identical/similar goods for arriving at the assessable value for the purpose of DTA sale. The said Circular reads as follows: - I am directed to invite a reference to Boards instructions F.No. 202/12/84-CX.6 dated 29-5-1984 (Circular No. 23/84-CX. 6), prescribing the manner of assessment of goods manufactured in EOU/EPZ units and cleared in the DTA, and to say that the Board has reviewed the said instructions conse .....

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on, etc. It was indicated in the instructions that a reference could be made to the nearest Customs House for any assistance in determining the Value. It has been represented to the Board that the Assessing Officers invariably write to the Customs Houses in order to ascertain the CIF price of similar goods being imported in the country leading to delays in assessment of the goods. Further, it has been represented that such comparison is unrealistic because the quality of the goods imported and t .....

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pted for purposes of assessment. In such cases, therefore, there would be no need to ascertain the price of identical or similar goods imported through the various Customs Houses or goods produced by other undertakings. However, in other circumstances, that is where the parameters given in Rule 3 of the said Rules are not satisfied (for example, in case of sales to sister concerns or interrelated concerns or where there are other returns to believe that the invoice price does not represent the t .....

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