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TMI Blog2018 (11) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... p thereof. These goods are removed in part for sale in Domestic Tariff Area (DTA) on payment of duty in terms of Proviso to Section 3 (1) of the Central Excise Act, 1944. The goods are sold as per the contract with the buyers in which the goods are to be delivered at nearby railway siding and the assessee charges certain additional amount towards shifting of the goods upto railway siding and loading the same into the railways wagons. Revenue was of the view that in such cases the place of removal of the goods is to be considered as the railway siding and loading charges recovered from the buyers are to be included in the value of the goods for the purpose of charging duty. On the above lines, the show-cause notice was issued proposing deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation in the course of international trade. Further, he relied on the decision of the Tribunal in the case of Sarla Performance Fibers Ltd. Vs. CCEx., Vapi reported in 2010 (253) ELT 203 (Tribunal), wherein the view taken is that the Customs duty payable on imported goods is the measure of Excise duty payable on goods cleared by EOU to DTA and therefore they cannot be treated as goods actually manufactured in India. Finally, he submits that the value of the goods cleared shall be determined in accordance with the provisions of Customs Law and not in terms of Central Excise Law. In this regard, he has relied on the decision of the Tribunal in the case of Sesa Goa Ltd. Vs. CCEx., Goa : 2012 (277) ELT 105 (Tri.-Mum.). 5. The ld.D.R. for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975)." 7. It may be noted that the EOU is required to pay Central Excise duty, but the quantum of such duty is to be determined in terms of the above provisions. It is seen that the value for the purposes of charging ad valorem, duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, where the proper officer has reason to doubt the truth or accuracy of such value, and determination of value for the purposes of this section : Provided also that such price shall be calculated with reference to the rate of exchange as in force on the date on which a bill of entry is presented under section 46, or a shipping bill of export, as the case may be, is presented under section 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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