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2015 (2) TMI 1218 - CESTAT NEW DELHIWhether the value of the DTA clearances made by a 100% EOU should be the transaction value at which the goods have been sold to domestic buyers or it has to be the FOB value at which the same goods had been exported out of India? Held that: - as per the Board Circular No. 330/46/97-CX., dated 20-8-1997 in respect of DTA sale of a 100% EOU the transaction value can be accepted if it conforms to Rule 3(1) of Customs Valuation Rules, 1988 - In this case, the Department has not produced any evidence to show that the transaction value at which the goods were sold by the appellant to DTA buyers is much lower than the price at which contemporaneous imports of similar goods were made into India - the impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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